<?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: Grazyna Plawinski Ltd -->
          <cik>0002128439</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 Xiaohan Li</personName>
          <personPhoneNum>86-18038010614</personPhoneNum>
          <personAddress>
            <com:street1>Unit 2A16, Tianxiang Building</com:street1>
            <com:street2>Tian'an Digital City, No. 12 Tairan 5th</com:street2>
            <com:city>Futian District, Shenzhen</com:city>
            <com:stateOrCountry>F4</com:stateOrCountry>
            <com:zipCode>518040</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0002128439</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Grazyna Plawinski Limited</reportingPersonName>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>K3</citizenshipOrOrganization>
        <soleVotingPower>2508276.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>2508276.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>2508276.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>28.34</percentOfClass>
        <typeOfReportingPerson>CO</typeOfReportingPerson>
        <commentContent>(1)  Representing 664,353 shares of common stock, par value $0.0001 per share of the Issuer ("Common Stock"), and 1,843,923 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>Xiaohan Li</reportingPersonName>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>F4</citizenshipOrOrganization>
        <soleVotingPower>2508276.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>2508276.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>2508276.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>28.34</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
        <commentContent>(1)  Representing 664,353  shares of Common Stock and 1,843,923 Warrants directly owned by Grazyna Plawinski Limited, of which Ms. Xiaohan Li 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 Grazyna Plawinski Limited ("Grazyna"), a Hong Kong company, and Xiaohan Li ("Ms. Li", together with Grazyna, the "Reporting Persons").</filingPersonName>
        <principalBusinessAddress>The principal business address of the Reporting Persons is Unit 2A16, Tianxiang Building, Tian'an Digital City, No. 12 Tairan 5th Road, Futian District, Shenzhen, China.</principalBusinessAddress>
        <principalJob>Grazyna is primarily involved in investment. Ms. Li is the director of Grazyna.</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>Grazyna is incorporated in Hong Kong. The Citizenship of Ms. Li 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, Grazyna and Acri Capital Sponsor LLC entered into a Securities Transfer Agreement, pursuant to which Grazyna agreed to purchase from Acri Capital Sponsor LLC (i) 365,000 shares of Common Stock at a purchase price of $4.60 per share, and (ii) 1,843,923 Warrants at a purchase price of $0.11 per Warrant, for an aggregate purchase price of $1,881,831.53.

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 Grazyna Plawinski Limited.</filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>Grazyna Plawinski Limited</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Xiaohan Li</signature>
          <title>Xiaohan Li/Director</title>
          <date>05/08/2026</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Xiaohan Li</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Xiaohan Li</signature>
          <title>Xiaohan Li</title>
          <date>05/08/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>

</edgarSubmission>
