<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13D</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: BayRoad Holdings Ltd. -->
          <cik>0002128370</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Common Stock, par value $0.0001 per share</securitiesClassTitle>
      <dateOfEvent>05/01/2026</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0002013807</issuerCIK>
        <issuerCusips>
          <issuerCusipNumber>351665104</issuerCusipNumber>
        </issuerCusips>
        <issuerName>FOXX DEVELOPMENT HOLDINGS INC.</issuerName>
        <address>
          <com:street1>13575 Barranca Parkway C106</com:street1>
          <com:city>Irvine</com:city>
          <com:stateOrCountry>CA</com:stateOrCountry>
          <com:zipCode>92618</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>I/C/O Xingrong Han</personName>
          <personPhoneNum>86-13428798131</personPhoneNum>
          <personAddress>
            <com:street1>Room 1801C, Building 7, Qianhai Excellen</com:street1>
            <com:street2>No. 5033 Menghai Avenue</com:street2>
            <com:city>Shenzhen</com:city>
            <com:stateOrCountry>F4</com:stateOrCountry>
            <com:zipCode>518040</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0002128370</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>BayRoad Holdings Limited</reportingPersonName>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>K3</citizenshipOrOrganization>
        <soleVotingPower>3177600.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>3177600.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>3177600.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>33.43</percentOfClass>
        <typeOfReportingPerson>CO</typeOfReportingPerson>
        <commentContent>(1) Representing 677,600 shares of common stock, par value $0.0001 per share of the Issuer ("Common Stock"), and 2,500,000 warrants ("Warrants") exercisable for one share of Common Stock at an exercise price of $11.50 per share.

(2) Percentage is calculated based on 7,006,388 shares of the Common Stock outstanding as of May 1, 2026.</commentContent>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonNoCIK>Y</reportingPersonNoCIK>
        <reportingPersonName>Xingrong Han</reportingPersonName>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>F4</citizenshipOrOrganization>
        <soleVotingPower>3177600.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>3177600.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>3177600.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>33.43</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
        <commentContent>(1) Representing 677,600 shares of Common Stock and 2,500,000 Warrants directly owned by BayRoad Holdings Limited, of which Ms. Xingrong Han is the director.</commentContent>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Common Stock, par value $0.0001 per share</securityTitle>
        <issuerName>FOXX DEVELOPMENT HOLDINGS INC.</issuerName>
        <issuerPrincipalAddress>
          <com:street1>13575 Barranca Parkway C106</com:street1>
          <com:city>Irvine</com:city>
          <com:stateOrCountry>CA</com:stateOrCountry>
          <com:zipCode>92618</com:zipCode>
        </issuerPrincipalAddress>
      </item1>
      <item2>
        <filingPersonName>This statement is filed by BayRoad Holdings Limited ("BayRoad"), a Hong Kong company, and Xingrong Han ("Ms. Han", together with BayRoad, the "Reporting Persons").</filingPersonName>
        <principalBusinessAddress>The principal business address of the Reporting Persons is Room 1801C, Building 7, Qianhai Excellence Financial Center (Phase I), No. 5033 Menghai Avenue, Shenzhen, China.</principalBusinessAddress>
        <principalJob>BayRoad is primarily involved in investment. Ms. Han is the director of BayRoad.</principalJob>
        <hasBeenConvicted>During the past five years, none of the Reporting Persons or to the knowledge of the Reporting Persons, the persons identified in this Item 2, has been convicted in a criminal proceeding (excluding traffic violations or similar misdemeanors).</hasBeenConvicted>
        <convictionDescription>During the past five years, none of the Reporting Persons or to the knowledge of the Reporting Persons, the persons identified in this Item 2, has been a party to a civil proceeding of a judicial or administrative body of competent jurisdiction and as a result of such proceeding was the subject to a judgment, decree or final order enjoining future violations of, or prohibiting or mandating activities subject to, federal and state securities laws or finding any violation with respect to such laws.</convictionDescription>
        <citizenship>BayRoad is incorporated in Hong Kong. The Citizenship of Ms. Han is CHINA.</citizenship>
      </item2>
      <item3>
        <fundsSource>The information set forth in Items 4 and 5 of this Schedule 13D are hereby incorporated by reference into this Item 3.</fundsSource>
      </item3>
      <item4>
        <transactionPurpose>On May 1, 2026, BayRoad and Acri Capital Sponsor LLC entered into a Securities Transfer Agreement, pursuant to which BayRoad agreed to purchase from Acri Capital Sponsor LLC (i) 635,000 shares of Common Stock at a purchase price of $4.60 per share, and (ii) 2,500,000 Warrants at a purchase price of $0.11 per Warrant, for an aggregate purchase price of $3,196,000.

The Common Stock and Warrants reported in this filing have been purchased and held for investment purposes. The Reporting Persons used their own funds to acquire the securities as a passive investor and has no present plan or proposal which would relate to or result in any of the matters or actions set forth in clauses (a) through (j) of Item 4 of Schedule 13D.</transactionPurpose>
      </item4>
      <item5>
        <percentageOfClassSecurities>The responses to Items 7 - 13 of the cover pages of this Schedule 13D are incorporated herein by reference.</percentageOfClassSecurities>
        <numberOfShares>The responses to Items 7 - 13 of the cover pages of this Schedule 13D are incorporated herein by reference.</numberOfShares>
        <transactionDesc>The information in Item 4 is incorporated herein by reference. Except as disclosed in this Schedule 13D, there have been no transactions by the Reporting Persons in the securities of the Issuer during the past sixty days.</transactionDesc>
        <listOfShareholders>Not applicable.</listOfShareholders>
        <date5PercentOwnership>Not applicable.</date5PercentOwnership>
      </item5>
      <item6>
        <contractDescription>The information set forth in Items 4 of this Schedule 13D are hereby incorporated by reference into this Item 6.</contractDescription>
      </item6>
      <item7>
        <filedExhibits>Item 7 of the Schedule 13D is hereby amended by adding the following to the end of the section:

Exhibit No. Description

99.1 Joint Filing Agreement, dated May 8, 2026.
99.2 Securities Transfer Agreement, dated May 1, 2026, by and among Acri Capital Sponsor LLC and BayRoad Holdings Limited.</filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>BayRoad Holdings Limited</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Xingrong Han</signature>
          <title>Xingrong Han/Director</title>
          <date>05/08/2026</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Xingrong Han</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Xingrong Han</signature>
          <title>Xingrong Han</title>
          <date>05/08/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>

</edgarSubmission>
