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                                                           January 13, 2025

Eve Chan
Chief Financial Officer
Next Technology Holding Inc.
Room 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 Eve Chan:

        We have reviewed your December 23, 2024 response to our comment letter
and have
the following comment.

       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.

Form 10-K and Form 10-K/A for the Year Ended December 31, 2023
General

1.     We note from disclosures in the Item 4.02 Forms 8-K and 8-K/A filed on
December
       12, 2024 and January 2, 2025, respectively that the June 30, 2024 Form
10-Q filed on
       August 21, 2024 "was not fully reviewed by the auditor." We further note
your initial
       Form 10-K filed on April 14, 2024 did not include an opinion from your
independent
       registered accounting firm and the opinion included in the Form 10-K/A
was dated
       after the initial filing date. In your response, please tell us whether
each the
       following were reviewed by your auditors pursuant to Article 10(d) of
Regulation S-
       X prior to being filed:
           Form 10-Q for the Quarter Ended March 31, 2024 filed on May 20, 2024
           Form 10-Q/A for the Quarter Ended March 31, 2024 filed on September
12, 2024
           Form 10-Q/A for the Quarter Ended June 30, 2024 filed on September
30, 2024
           Form 10-Q for the Quarter Ended September 30, 2024 filed on November
15,
           2024
 January 13, 2025
Page 2

             Form 10-Q/A for the Quarter Ended September 30, 2024 filed on
December 9,
           2024

        Please contact Megan Masterson 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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