content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001549427</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001456189</issuerCik>
        <issuerName>Leatt Corp</issuerName>
        <secFileNumber>000-54693</secFileNumber>
        <issuerAddress>
          <com:street1>12 KIEPERSOL DRIVE, ATLAS GARDENS</com:street1>
          <com:street2>CONTERMANSKLOOF ROAD</com:street2>
          <com:city>DURBANVILLE, WESTERN CAPE</com:city>
          <com:stateOrCountry>T3</com:stateOrCountry>
          <com:zipCode>7550</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>(27)21-556-5409</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>De Villiers Jean-Pierre</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>shareholder</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Wilson-Davis &amp; Co</name>
          <address>
            <com:street1>236 So. Main Street</com:street1>
            <com:city>Salt Lake City</com:city>
            <com:stateOrCountry>UT</com:stateOrCountry>
            <com:zipCode>84101</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>54750</noOfUnitsSold>
        <aggregateMarketValue>657000.00</aggregateMarketValue>
        <noOfUnitsOutstanding>5971340</noOfUnitsOutstanding>
        <approxSaleDate>04/29/2023</approxSaleDate>
        <securitiesExchangeName>otcqb</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>09/25/2008</acquiredDate>
        <natureOfAcquisitionTransaction>Settlement &amp; Release Agreement</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Leatt Corporation</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>369200</amountOfSecuritiesAcquired>
        <paymentDate>09/25/2008</paymentDate>
        <natureOfPayment>Stock</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <remarks>None</remarks>
      <noticeSignature>
        <noticeDate>04/26/2023</noticeDate>
        <planAdoptionDates>
          <planAdoptionDate>04/26/2023</planAdoptionDate>
        </planAdoptionDates>
        <signature>Jean-Pierre de Villiers</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 2966}]
text: 144
  0001549427
  XXXXXXXX
  LIVE
  0001456189
  Leatt Corp
  000-54693
  12 KIEPERSOL DRIVE, ATLAS GARDENS
  CONTERMANSKLOOF ROAD
  DURBANVILLE, WESTERN CAPE
  T3
  7550
  (27)21-556-5409
  De Villiers Jean-Pierre
  shareholder
  Common
  Wilson-Davis & Co
  236 So. Main Street
  Salt Lake City
  UT
  84101
  54750
  657000.00
  5971340
  04/29/2023
  otcqb
  Common
  09/25/2008
  Settlement & Release Agreement
  Leatt Corporation
  N
  369200
  09/25/2008
  Stock
  Y
  None
  04/26/2023
  04/26/2023
  Jean-Pierre de Villiers