Company: XTKG
Filing Date: 2025-03-04
Form Type: CORRESP
Source: 0001213900-25-019900
Chunk: 0

Company: X3 Holdings Co., Ltd.
Filing Date: 2025-03-04
Form: CORRESP
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<div align='center'>X3 Holdings Co., Ltd.

Suite 412, Tower A, Tai Seng Exchange

One Tai Seng Avenue

Singapore 536464</div>

March 4, 2025

Ms. Marion Graham

Mr. Matthew Derby

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Mail Stop 4631

Washington, DC 20549

| Re: | X3 Holdings Co., Ltd. |

Amendment No. 3 to Registration Statement on Form F-3

Filed February 18, 2025

File No. 333-279954

Dear Ms. Marion Graham and Mr. Matthew Derby:

X3 Holdings Co., Ltd. (the
“Company”, “we”, “us” or “our”) hereby transmits its
response to the letter received from the staff (the “Staff”) of the Securities and Exchange Commission (the
“Commission”) dated February 28, 2025, regarding
the Company’s Amendment No. 3 to Registration Statement on Form F-3. Concurrently with the submission of this letter, the
Company is submitting its Amendment No. 4 to Registration Statement on Form F-3 (the “Amended Registration Statement”), which reflects the Company’s responses to the comments received from the Staff and certain updated
information. For ease of reference, we have included the Staff’s comment in bold, and the Company’s response is set
forth immediately below the comment.

| 1. | We note the statement that “You should not assume that                                                                                     
 the information contained in this prospectus or any applicable prospectus supplement is accurate on any date subsequent to the date set    
 forth on the front of the document or that any information we have incorporated by reference is correct on any date subsequent to the      
 date of the document incorporated by reference (as our business, financial condition, results of operations and prospects may have changed 
 since that date), even though this prospectus, any applicable prospectus supplement is delivered or securities are sold on a later date.”  
 This statement does not appear to be consistent with your disclosure obligations. Please revise to clarify that you will update this       
 information to the extent required by law and acknowledge that you are responsible for updating the prospectus and prospectus supplement   
 to contain all material information.                                                                                                       |

| Response: |

The Company respectfully
acknowledges the Staff’s comment and has amended the disclosure on page ii of the prospect