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The letter x in Secretary Hand can be found just as we would write an x, but more commonly it will descend below the line as shown in the second image.

the letter x
the more common form of x, descending below the line

In the same way as we often use a + symbol to represent and x, is used often to represent the ampersand.

You will also find x is also used as a roman numeral in dates, money, weights and measures.