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                                                           July 5, 2024

Ken Tsang
Chief Financial Officer
Next Technology Holding Inc.
Ruoom 519, 05/F, Block T3, Qianhai Premier Finance Centre Unit 2,
Guiwan Area, Nanshan District, Shenzhen, China 518000

       Re: Next Technology Holding Inc.
           Forms 10-K and 10-K/A for the Fiscal Year Ended December 31, 2023
           File No. 001-41450
Dear Ken Tsang:

        We have reviewed your amended Form 10-K in response to our comment
letter and have
the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

        After reviewing your response to this letter, we may have additional
comments. Unless we
note otherwise, any references to prior comments are to comments in our June 5,
2024 letter.

Form 10-K/A for the Year Ended December 31, 2023
Item 10. Directors, Executive Officers, and Corporate Governance , page 26

1.     We note that one or more of your officers or directors may be located in
China and / or
       Hong Kong. Please revise to include a separate Enforceability section to
address the
       difficulty of bringing actions against these individuals and enforcing
judgments against
       them.
Item 15. Exhibits, Financial Statements and Schedule, page 34

2.     Please tell us your consideration to file as Exhibit 97 the company's
compensation
       recovery policy required by the applicable listing standards. Refer to
Item 601 of Form
       10-K.
 July 5, 2024
Page 2
Financial Statements, page F-1

3.     We note that the December 31, 2022 financial statements have been
revised to reflect
       discontinued operations related to WeTrade Information Systems. Please
tell us whether
       the accounting for discontinued operations was audited by your current
or prior audit firm
       and revise the opinion of such firm to properly reflect the audit of
such changes.
Note 7. Prepayments, page F-14

4.     We note that you paid $12,125,000 for the 40% prepayment of 1000 BTC
with the
       remaining 60% to be settled by the issuance of the company's shares to
an independent
       third party seller of the BTC. Please tell us the number of shares that
you intend to issue
       and the name or names of the parties that will receive such shares.
Describe how you will
       account for this transaction and whether the issuance of such shares
will result in a change
       of control of the company. Also, revise to discuss any material
consequences and
       implications of such issuance to existing shareholders.
General

5.     We note you do not include Item 1.C of Form 10-K with regard to
Cybersecurity. Please
       revise, or advise us as to why you do not provide disclosure as
applicable under Item 106
       of Regulation S-K.
Form 10-Q for the Quarterly Period Ending March 31, 2024
General

6.     We note that the December 31, 2023 balance sheet and opening equity
balances included
       in your March 31, 2024 Form 10-Q do not agree to the financial
statements included in
       your Form 10-K/A. Please file an amended Form 10-Q with the correct
year-end financial
       information.

       Please contact Megan Akst at 202-551-3407 or Kathleen Collins at
202-551-3499 if you
have questions regarding comments on the financial statements and related
matters.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Technology
cc:   Meng Lai
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