diff --git a/backend/src/federation/client/1_0/SendCoinsClient.ts b/backend/src/federation/client/1_0/SendCoinsClient.ts
index 3f22fdc73..90c3e2e20 100644
--- a/backend/src/federation/client/1_0/SendCoinsClient.ts
+++ b/backend/src/federation/client/1_0/SendCoinsClient.ts
@@ -8,6 +8,7 @@ import { SendCoinsArgs } from './model/SendCoinsArgs'
 import { revertSendCoins } from './query/revertSendCoins'
 import { settleSendCoins } from './query/settleSendCoins'
 import { voteForSendCoins } from './query/voteForSendCoins'
+import { revertSettledSendCoins } from './query/revertSettledSendCoins'
 
 // eslint-disable-next-line camelcase
 export class SendCoinsClient {
@@ -79,7 +80,7 @@ export class SendCoinsClient {
       // eslint-disable-next-line @typescript-eslint/no-unsafe-assignment
       const { data } = await this.client.rawRequest(settleSendCoins, { args })
       // eslint-disable-next-line @typescript-eslint/no-unsafe-member-access
-      if (!data?.commitSendCoins?.acknowledged) {
+      if (!data?.settleSendCoins?.acknowledged) {
         logger.warn('X-Com: settleSendCoins without response data from endpoint', this.endpoint)
         return false
       }
@@ -89,4 +90,24 @@ export class SendCoinsClient {
       throw new LogError(`X-Com: settleSendCoins failed for endpoint=${this.endpoint}`, err)
     }
   }
+
+  revertSettledSendCoins = async (args: SendCoinsArgs): Promise<boolean> => {
+    logger.debug(`X-Com: revertSettledSendCoins against endpoint='${this.endpoint}'...`)
+    try {
+      // eslint-disable-next-line @typescript-eslint/no-unsafe-assignment
+      const { data } = await this.client.rawRequest(revertSettledSendCoins, { args })
+      // eslint-disable-next-line @typescript-eslint/no-unsafe-member-access
+      if (!data?.revertSettledSendCoins?.acknowledged) {
+        logger.warn(
+          'X-Com: revertSettledSendCoins without response data from endpoint',
+          this.endpoint,
+        )
+        return false
+      }
+      logger.debug(`X-Com: revertSettledSendCoins successful from endpoint=${this.endpoint}`)
+      return true
+    } catch (err) {
+      throw new LogError(`X-Com: revertSettledSendCoins failed for endpoint=${this.endpoint}`, err)
+    }
+  }
 }
diff --git a/backend/src/federation/client/1_0/query/revertSettledSendCoins.ts b/backend/src/federation/client/1_0/query/revertSettledSendCoins.ts
new file mode 100644
index 000000000..0d4447507
--- /dev/null
+++ b/backend/src/federation/client/1_0/query/revertSettledSendCoins.ts
@@ -0,0 +1,25 @@
+import { gql } from 'graphql-request'
+
+export const revertSettledSendCoins = gql`
+  mutation (
+    $communityReceiverIdentifier: String!
+    $userReceiverIdentifier: String!
+    $creationDate: Date!
+    $amount: Decimal!
+    $memo: String!
+    $communitySenderIdentifier: String!
+    $userSenderIdentifier: String!
+    $userSenderName: String!
+  ) {
+    revertSettledSendCoins(
+      communityReceiverIdentifier: $communityReceiverIdentifier
+      userReceiverIdentifier: $userReceiverIdentifier
+      creationDate: $creationDate
+      amount: $amount
+      memo: $memo
+      communitySenderIdentifier: $communitySenderIdentifier
+      userSenderIdentifier: $userSenderIdentifier
+      userSenderName: $userSenderName
+    )
+  }
+`
diff --git a/backend/src/graphql/enum/PendingTransactionState.ts b/backend/src/graphql/enum/PendingTransactionState.ts
index 6a614be96..d89b0b0eb 100644
--- a/backend/src/graphql/enum/PendingTransactionState.ts
+++ b/backend/src/graphql/enum/PendingTransactionState.ts
@@ -2,10 +2,9 @@ import { registerEnumType } from 'type-graphql'
 
 export enum PendingTransactionState {
   NEW = 1,
-  WAIT_ON_PENDING = 2,
-  PENDING = 3,
-  WAIT_ON_CONFIRM = 4,
-  CONFIRMED = 5,
+  PENDING = 2,
+  SETTLED = 3,
+  REVERTED = 4,
 }
 
 registerEnumType(PendingTransactionState, {
diff --git a/backend/src/graphql/resolver/util/processXComSendCoins.ts b/backend/src/graphql/resolver/util/processXComSendCoins.ts
index ef37685a9..40b7dd775 100644
--- a/backend/src/graphql/resolver/util/processXComSendCoins.ts
+++ b/backend/src/graphql/resolver/util/processXComSendCoins.ts
@@ -15,6 +15,7 @@ import { LogError } from '@/server/LogError'
 import { backendLogger as logger } from '@/server/logger'
 import { calculateSenderBalance } from '@/util/calculateSenderBalance'
 import { fullName } from '@/util/utilities'
+import { settlePendingSenderTransaction } from './settlePendingSenderTransaction'
 
 export async function processXComPendingSendCoins(
   receiverFCom: DbFederatedCommunity,
@@ -174,6 +175,31 @@ export async function processXComCommittingSendCoins(
         logger.debug(`X-Com: ready for settleSendCoins with args=`, args)
         const acknoleged = await client.settleSendCoins(args)
         logger.debug(`X-Com: returnd from settleSendCoins:`, acknoleged)
+        if (acknoleged) {
+          // settle the pending transaction on receiver-side was successfull, so now settle the sender side
+          try {
+            await settlePendingSenderTransaction(senderCom, sender, pendingTx)
+          } catch (err) {
+            logger.error(`Error in writing sender pending transaction: `, err)
+            // revert the existing pending transaction on receiver side
+            let revertCount = 0
+            logger.debug(`X-Com: first try to revertSetteledSendCoins of receiver`)
+            do {
+              if (await client.revertSettledSendCoins(args)) {
+                logger.debug(
+                  `revertSettledSendCoins()-1_0... successfull after revertCount=`,
+                  revertCount,
+                )
+                // treat revertingSettledSendCoins as an error of the whole sendCoins-process
+                throw new LogError('Error in settle sender pending transaction: `, err')
+              }
+            } while (CONFIG.FEDERATION_XCOM_MAXREPEAT_REVERTSENDCOINS > revertCount++)
+            throw new LogError(
+              `Error in reverting receiver pending transaction even after revertCount=`,
+              revertCount,
+            )
+          }
+        }
       }
     }
   } catch (err) {
diff --git a/backend/src/graphql/resolver/util/settlePendingSenderTransaction.ts b/backend/src/graphql/resolver/util/settlePendingSenderTransaction.ts
new file mode 100644
index 000000000..8db8ba695
--- /dev/null
+++ b/backend/src/graphql/resolver/util/settlePendingSenderTransaction.ts
@@ -0,0 +1,146 @@
+/* eslint-disable @typescript-eslint/restrict-template-expressions */
+/* eslint-disable new-cap */
+/* eslint-disable @typescript-eslint/no-non-null-assertion */
+
+import { getConnection } from '@dbTools/typeorm'
+import { Community as DbCommunity } from '@entity/Community'
+import { PendingTransaction as DbPendingTransaction } from '@entity/PendingTransaction'
+import { Transaction as dbTransaction } from '@entity/Transaction'
+import { User as DbUser } from '@entity/User'
+
+import { LogError } from '@/server/LogError'
+import { backendLogger as logger } from '@/server/logger'
+import { TRANSACTIONS_LOCK } from '@/util/TRANSACTIONS_LOCK'
+
+import { getLastTransaction } from './getLastTransaction'
+import { calculateSenderBalance } from '@/util/calculateSenderBalance'
+import { PendingTransactionState } from '@/graphql/enum/PendingTransactionState'
+
+export async function settlePendingSenderTransaction(
+  homeCom: DbCommunity,
+  senderUser: DbUser,
+  pendingTx: DbPendingTransaction,
+): Promise<boolean> {
+  // TODO: synchronisation with TRANSACTION_LOCK of federation-modul necessary!!!
+  // acquire lock
+  const releaseLock = await TRANSACTIONS_LOCK.acquire()
+  const queryRunner = getConnection().createQueryRunner()
+  await queryRunner.connect()
+  await queryRunner.startTransaction('REPEATABLE READ')
+  logger.debug(`start Transaction for write-access...`)
+
+  try {
+    logger.info('X-Com: settlePendingSenderTransaction:', homeCom, senderUser, pendingTx)
+
+    // ensure that no other pendingTx with the same sender or recipient exists
+    const openSenderPendingTx = await DbPendingTransaction.count({
+      where: [
+        { userGradidoID: pendingTx.userGradidoID, state: PendingTransactionState.NEW },
+        { linkedUserGradidoID: pendingTx.linkedUserGradidoID!, state: PendingTransactionState.NEW },
+      ],
+    })
+    const openReceiverPendingTx = await DbPendingTransaction.count({
+      where: [
+        { userGradidoID: pendingTx.linkedUserGradidoID!, state: PendingTransactionState.NEW },
+        { linkedUserGradidoID: pendingTx.userGradidoID, state: PendingTransactionState.NEW },
+      ],
+    })
+    if (openSenderPendingTx > 1 || openReceiverPendingTx > 1) {
+      throw new LogError('There are more than 1 pending Transactions for Sender and/or Recipient')
+    }
+
+    const lastTransaction = await getLastTransaction(senderUser.id)
+
+    if (lastTransaction?.id !== pendingTx.previous) {
+      throw new LogError(
+        `X-Com: missmatching transaction order! lastTransationId=${lastTransaction?.id} != pendingTx.previous=${pendingTx.previous}`,
+      )
+    }
+
+    // transfer the pendingTx to the transactions table
+    const transactionSend = new dbTransaction()
+    transactionSend.typeId = pendingTx.typeId
+    transactionSend.memo = pendingTx.memo
+    transactionSend.userId = pendingTx.userId
+    transactionSend.userGradidoID = pendingTx.userGradidoID
+    transactionSend.userName = pendingTx.userName
+    transactionSend.linkedUserId = pendingTx.linkedUserId
+    transactionSend.linkedUserGradidoID = pendingTx.linkedUserGradidoID
+    transactionSend.linkedUserName = pendingTx.linkedUserName
+    transactionSend.amount = pendingTx.amount
+    const sendBalance = await calculateSenderBalance(
+      senderUser.id,
+      pendingTx.amount,
+      pendingTx.balanceDate,
+    )
+    if (sendBalance?.balance !== pendingTx.balance) {
+      throw new LogError(
+        `X-Com: Calculation-Error on receiver balance: receiveBalance=${sendBalance?.balance}, pendingTx.balance=${pendingTx.balance}`,
+      )
+    }
+    transactionSend.balance = pendingTx.balance
+    transactionSend.balanceDate = pendingTx.balanceDate
+    transactionSend.decay = pendingTx.decay
+    transactionSend.decayStart = pendingTx.decayStart
+    transactionSend.previous = pendingTx.previous
+    transactionSend.linkedTransactionId = pendingTx.linkedTransactionId
+    await queryRunner.manager.insert(dbTransaction, transactionSend)
+    logger.debug(`send Transaction inserted: ${dbTransaction}`)
+
+    // and mark the pendingTx in the pending_transactions table as settled
+    pendingTx.state = PendingTransactionState.SETTLED
+    await queryRunner.manager.save(DbPendingTransaction, pendingTx)
+
+    await queryRunner.commitTransaction()
+    logger.info(`commit send Transaction successful...`)
+
+    /*
+    await EVENT_TRANSACTION_SEND(sender, recipient, transactionSend, transactionSend.amount)
+
+    await EVENT_TRANSACTION_RECEIVE(
+      recipient,
+      sender,
+      transactionReceive,
+      transactionReceive.amount,
+    )
+    */
+    // trigger to send transaction via dlt-connector
+    // void sendTransactionsToDltConnector()
+  } catch (e) {
+    await queryRunner.rollbackTransaction()
+    throw new LogError('X-Com: send Transaction was not successful', e)
+  } finally {
+    await queryRunner.release()
+    releaseLock()
+  }
+  /*
+    void sendTransactionReceivedEmail({
+      firstName: recipient.firstName,
+      lastName: recipient.lastName,
+      email: recipient.emailContact.email,
+      language: recipient.language,
+      senderFirstName: sender.firstName,
+      senderLastName: sender.lastName,
+      senderEmail: sender.emailContact.email,
+      transactionAmount: amount,
+    })
+    if (transactionLink) {
+      void sendTransactionLinkRedeemedEmail({
+        firstName: sender.firstName,
+        lastName: sender.lastName,
+        email: sender.emailContact.email,
+        language: sender.language,
+        senderFirstName: recipient.firstName,
+        senderLastName: recipient.lastName,
+        senderEmail: recipient.emailContact.email,
+        transactionAmount: amount,
+        transactionMemo: memo,
+      })
+    }
+    logger.info(`finished executeTransaction successfully`)
+  } finally {
+    releaseLock()
+  }
+  */
+  return true
+}