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<P STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>As filed with the Securities and Exchange
Commission on April 29, 2025</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><B>Registration
No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>

<P STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><FONT STYLE="font-size: 14pt"><B>QXO, Inc.</B></FONT><BR>
(Exact name of registrant as specified in its charter)</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif; text-align: center"><B>Delaware</B><BR>
(State or other jurisdiction<BR>
of incorporation or organization)</TD>
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif; text-align: center"><B>16-1633636</B><BR>
(I.R.S. Employer Identification No.)</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center"><B>Five American Lane</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center"><B>Greenwich, Connecticut</B><BR>
    (Address of Principal Executive Offices)</P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><B>06831</B><BR>
(Zip Code)</TD></TR>
  </TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center"><B>QXO, Inc. 2024 Omnibus Incentive Compensation
Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; text-align: center">(Full title of the plan)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt; text-align: center"><B>Christopher
Signorello<BR>
Five American Lane</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Greenwich, CT 06831<BR>
</B>(Name and address of agent for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>
(888) 998-6000
</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Telephone number, including area code, of agent for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">
<I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>With copies to</I>:<B><BR>
David S. Huntington<BR>
Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP<BR>
1285 Avenue of the Americas<BR>
New York, NY 10019<BR>
(212) 373-3000</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo;
and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 40%; font: 10pt Times New Roman, Times, Serif">Large accelerated filer <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></TD>
    <TD STYLE="width: 40%; font: 10pt Times New Roman, Times, Serif; text-align: right">Accelerated filer <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></TD>
    <TD STYLE="width: 10%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Non-accelerated filer <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9746;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">Smaller reporting company <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9746;</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">Emerging growth company <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in">If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 0in">INTRODUCTORY STATEMENT</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">On March 20, 2025, QXO, Inc. (&ldquo;QXO&rdquo;
or the &ldquo;Registrant&rdquo;), Queen MergerCo, Inc., a wholly owned subsidiary of QXO, and Beacon Roofing Supply, Inc. (&ldquo;Beacon&rdquo;)
entered into the Agreement and Plan of Merger (the &ldquo;Merger Agreement&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The Merger Agreement provides that, at the effective
time of the merger, each (1) option to purchase shares of Beacon common stock (each, a &ldquo;Beacon Option&rdquo;), (2) restricted stock
unit (each, an &ldquo;RSU&rdquo;) with respect to Beacon common stock (other than RSUs that are cashed out pursuant to the Merger Agreement)
(each, an &ldquo;Assumed RSU Award&rdquo;) and (3) outstanding award of restricted stock units for which vesting is based on service-based
conditions and performance-based conditions (each, a &ldquo;PSU Award&rdquo; and, together with the Beacon Options and Assumed RSU Awards,
the &ldquo;Assumed Awards&rdquo;), in each case, granted under the Beacon Roofing Supply, Inc. 2024 Stock Plan or the Beacon Roofing Supply,
Inc. Second Amended and Restated 2014 Stock Plan (together, the &ldquo;Beacon Stock Plans&rdquo;) that is outstanding immediately prior
to the effective time, will be converted at the effective time into corresponding QXO equity awards (and, with respect to each PSU Award,
with the performance-based vesting conditions deemed satisfied at target and being converted into an award of RSUs with respect to QXO
common stock for which vesting is solely based on service-based conditions), in each case, based on an exchange ratio equal to the quotient
obtained by dividing (A) the Merger Consideration (as defined in the Merger Agreement) by (B) the volume-weighted average trading price
of QXO&rsquo;s common stock on the New York Stock Exchange as reported by Bloomberg for the five (5) consecutive trading
days ending on the trading day immediately preceding the closing (the &ldquo;Exchange Ratio&rdquo;), in each case, subject to the same
terms and conditions that were applicable to such awards (excluding performance-based vesting terms) immediately prior to the effective
time of the merger; provided that any amounts relating to accrued and unpaid dividends or dividend equivalent rights corresponding to
an Assumed RSU Award or a PSU Award will be converted into dividend equivalent rights on the corresponding QXO equity awards.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The Merger Agreement also provides that,
at the effective time of the Merger, each share of Beacon common stock that remains available for issuance pursuant to the Beacon
Stock Plans (the &ldquo;Residual Shares&rdquo;) will be converted into shares of QXO common stock available for issuance determined
by multiplying the number of Residual Shares by the Exchange Ratio.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in">This registration statement on Form S-8 (this
&ldquo;Registration Statement&rdquo;) registers 21,510,150 shares of QXO&rsquo;s common stock that may be issued under the QXO, Inc. 2024
Omnibus Incentive Compensation Plan (the &ldquo;Plan&rdquo;), which additional shares of QXO common stock represent the number of shares
of Beacon common stock issuable upon exercise or vesting of the Assumed Awards and the Residual Shares under the Beacon Stock Plans, adjusted
pursuant to the terms of the Merger Agreement as described above.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0in">&nbsp;</P>


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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 0in">PART I<BR>
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">All information required by Part I to be contained
in the Section 10(a) prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities Act, as amended
(the &ldquo;Securities Act&rdquo;), and the introductory note of Part I of Form S-8. The documents containing the information specified
in Part I have been or will be delivered to the participants in the Plan as required by Rule 428(b)(1) under the Securities Act.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 0in">PART II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Item 3. <I>Incorporation of Documents by
Reference</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The following documents, which have been filed
by the Registrant with the U.S. Securities and Exchange Commission (the &ldquo;SEC&rdquo;), are incorporated herein by reference (other
than information furnished and not filed, including under Item 2.02 or 7.01, in Current Reports on Form 8-K):</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">1.</TD><TD>The Registrant&rsquo;s annual report on <A HREF="https://www.sec.gov/Archives/edgar/data/1236275/000162828025009626/qxo-20241231.htm">Form 10-K</A> filed on March 4, 2025, (the &ldquo;Form 10-K&rdquo;), under the Securities Exchange
Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;);</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">2.</TD><TD>The Registrant&rsquo;s Current Reports on Form 8-K filed on <A HREF="https://www.sec.gov/Archives/edgar/data/1236275/000095014225000043/eh250575148_8k.htm">January
                                                              7, 2025</A> (excluding the information disclosed pursuant to Item 7.01 and Exhibit 99.1 thereto), <A HREF="https://www.sec.gov/Archives/edgar/data/1236275/000095014225000128/eh250578652_8k.htm">January
                                                              15, 2025</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1236275/000095014225000763/eh250604504_8k.htm">March 17, 2025</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1236275/000114036125009591/ny20045603x1_8k.htm">March
                                                              20, 2025</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1236275/000095014225000846/eh250608298_8k.htm">March 26, 2025</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1236275/000114036125014209/ny20045603x4_8k.htm">April
                                                              16, 2025</A> (containing Items 8.01 and 9.01 information) and <A HREF="https://www.sec.gov/Archives/edgar/data/1236275/000095014225001119/eh250617447_8k.htm">April
                                                              21, 2025</A> (containing Items 1.01, 8.01 and 9.01 information); and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.</TD><TD>The description of the Registrant&rsquo;s common stock contained in the Registrant&rsquo;s Fifth Amended and Restated Certificate
of Incorporation filed as <U><A HREF="https://www.sec.gov/Archives/edgar/data/1236275/000121390024050403/ea020740901ex3-1_qxoinc.htm">Exhibit 3.1</A></U> to the Registrant&rsquo;s Current Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1236275/000121390024050403/ea0207409-8k_qxoinc.htm">Form 8-K</A> filed on June 6, 2024, including any
amendment or report filed for the purpose of updating such description.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">All documents filed by the Registrant with the
SEC pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date of this Registration Statement (other than
any such documents or portions thereof that are furnished under Item 2.02 or Item 7.01 of a Current Report on Form 8-K, unless otherwise
indicated therein, including any exhibits included with such Items), and prior to the filing of a post-effective amendment that indicates
that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated
by reference in this Registration Statement and to be a part hereof from the date of filing of such documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Any statement contained in this Registration
Statement, in an amendment hereto or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be
modified or superseded for purposes of this Registration Statement to the extent that a statement contained or incorporated by reference
herein or in any subsequently filed amendment hereto or document which is deemed to be incorporated by reference herein modifies or supersedes
such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a
part of this Registration Statement.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Item 4. <I>Description of Securities</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Item 5. <I>Interests of Named Experts and
Counsel</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Not applicable.</P>


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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Item 6. <I>Indemnification of Directors and
Officers</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Section 3 of Article 9 of the Registrant&rsquo;s
Fifth Amended and Restated Certificate of Incorporation (as amended, the &ldquo;A&amp;R Charter&rdquo;) and Section 6.1 of the Registrant&rsquo;s
Amended and Restated Bylaws (the &ldquo;Amended and Restated Bylaws&rdquo;) requires the Registrant to indemnify and hold harmless, to
the full extent permitted under the General Corporation Law of the State of Delaware (as amended or modified from time to time, the &ldquo;DGCL&rdquo;)
each person who is made or threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil,
criminal, administrative or investigative, by reason of the fact that such person is or was a director or officer of the Registrant. Such
indemnification covers all expenses, liabilities and losses actually and reasonably incurred or suffered by such individuals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Subsection (a) of Section 145 of the DGCL empowers
a corporation to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed
action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of the corporation)
by reason of the fact that the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the
request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other
enterprise, against expenses (including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement actually and reasonably
incurred by the person in connection with such action, suit or proceeding if the person acted in good faith and in a manner the person
reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding,
had no reasonable cause to believe the person&rsquo;s conduct was unlawful. The termination of any action, suit or proceeding by judgment,
order, settlement, conviction, or upon a plea of <I>nolo contendere </I>or its equivalent, shall not, of itself, create a presumption
that the person did not act in good faith and in a manner which the person reasonably believed to be in or not opposed to the best interest
of the corporation, and, with respect to any criminal action or proceeding, had reasonable cause to believe that the person&rsquo;s conduct
was unlawful.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Subsection (b) of Section 145 of the DGCL empowers
a corporation to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed
action or suit by or in right of the corporation to procure a judgment in its favor by reason of the fact that such person acted in any
of the capacities set forth above, against expenses (including attorneys&rsquo; fees) actually and reasonably incurred by the person in
connection with the defense or settlement of such action or suit if the person acted in good faith and in a manner the person reasonably
believed to be in or not opposed to the best interests of the corporation and except that no indemnification shall be made in respect
of any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the
extent that the Court of Chancery or the court in which such action or suit was brought shall determine upon application that, despite
the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity
for such expenses which the Court of Chancery or such other court shall deem proper.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Subsection (d) of Section 145 of the DGCL provides
that any indemnification under subsections (a) and (b) of Section 145 (unless ordered by a court) shall be made by the corporation only
as authorized in the specific case upon a determination that indemnification of the present or former director, officer, employee or agent
is proper in the circumstances because the person has met the applicable standard of conduct set forth in subsections (a) and (b) of Section
145. Such determination shall be made, with respect to a person who is a director or officer at the time of such determination, (1) by
a majority vote of the directors who are not parties to such action, suit or proceeding, even though less than a quorum, or (2) by a committee
of such directors designated by the majority vote of such directors, even though less than a quorum, or (3) if there are no such directors,
or if such directors so direct, by independent legal counsel in a written opinion, or (4) by the stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Section 145 of the DGCL further provides that
to the extent a present or former director or officer of a corporation has been successful on the merits or otherwise in the defense of
any action, suit or proceeding referred to in subsections (a) and (b) of Section 145, or in defense of any claim, issue or matter therein,
such person shall be indemnified against expenses (including attorneys&rsquo; fees) actually and reasonably incurred by such person in
connection therewith and that such expenses may be paid by the corporation in advance of the final disposition of such action, suit or
proceeding upon receipt of an undertaking by or on behalf of such director or officer to repay such amount if it shall ultimately be determined
that such person is not entitled to be indemnified by the corporation as authorized in Section 145 of the DGCL; that any indemnification
and advancement of expenses provided by, or</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">granted pursuant to, Section 145 shall not be deemed exclusive of
any other rights to which the indemnified party may be entitled; that indemnification and advancement of expenses provided by, or granted
pursuant to, Section 145 shall, unless otherwise provided when authorized or ratified, continue as to a person who has ceased to be a
director, officer, employee or agent and shall inure to the benefit of such person&rsquo;s heirs, executors and administrators; and empowers
the corporation to purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of the
corporation or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership,
joint venture, trust or other enterprise against any liability asserted against such person and incurred by such person in any such capacity,
or arising out of such person&rsquo;s status as such, whether or not the corporation would have the power to indemnify such person against
such liabilities under Section 145.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">As authorized by the Amended and Restated Bylaws,
the Registrant may purchase and maintain at its expense on behalf of directors and officers insurance, within certain limits, covering
liabilities which may be incurred by them in such capacities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">To the fullest extent permitted by the DGCL,
the A&amp;R Charter provides that a director or officer of the Registrant shall not be personally liable to the Registrant or its stockholders
for monetary damages for breach of fiduciary duty as a director or officer.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Item 7. <I>Exemption from Registration Claimed</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Item 8. <I>Exhibits</I>.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center; width: 11%; vertical-align: top">
    <P STYLE="border-bottom: Black 0.5pt solid; font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 2pt">Exhibit
    Number&#9;</P></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 87%">
    <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid">Exhibit
    Description</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="vertical-align: top; text-align: center">4.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1236275/000121390024050403/ea020740901ex3-1_qxoinc.htm">Fifth Amended and Restated Certificate of Incorporation of QXO, Inc. (incorporated by reference to Exhibit 3.1 to the Registrant&rsquo;s Form 8-K filed on June 6, 2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="vertical-align: top; text-align: center">4.2</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1236275/000121390024050403/ea020740901ex3-2_qxoinc.htm">Amended and Restated Bylaws of QXO, Inc. (incorporated by reference to Exhibit 3.2 to the Registrant&rsquo;s Form 8-K filed on June 6, 2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="vertical-align: top; text-align: center">4.3</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1236275/000121390024050099/ea020735501ex10-1_silversun.htm">QXO, Inc. 2024 Omnibus Incentive Compensation Plan (incorporated by reference to Exhibit 10.1 to the Registrant&rsquo;s Form 8-K filed on June 5, 2024).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="vertical-align: top; text-align: center">5.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="eh250620158_ex0501.htm">Opinion of Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP.*</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="vertical-align: top; text-align: center">23.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="eh250620158_ex2301.htm">Consent of Marcum LLP.*</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="vertical-align: top; text-align: center">23.2</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="eh250620158_ex2302.htm">Consent of Ernst &amp; Young LLP.*</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="vertical-align: top; text-align: center">23.3</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="eh250620158_ex0501.htm">Consent of Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP (included as Exhibit 5.1).*</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="vertical-align: top; text-align: center">24.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="#a_001">Power of Attorney (included on the signature page of this Form S-8).*</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="vertical-align: top; text-align: center">107</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="eh250620158_ex107.htm">Filing Fee Table.*</A></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0in; text-indent: 0in"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 3pt; width: 13%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->






<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.25in; text-indent: -0.25in">* Filed herewith.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Item 9. <I>Undertakings</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The undersigned Registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 1in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to
include any prospectus required by Section 10(a)(3) of the Securities Act;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 1in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to
reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-
effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this
Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value
of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum
offering range may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes
in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration
Fee&rdquo; table in the effective registration statement; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 1in">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to
include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any
material change to such information in this Registration Statement; <I>provided</I>, <I>however</I>, that paragraphs (1)(i) and (1)(ii)
do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed
with or furnished to the SEC by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference
in this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The undersigned Registrant hereby undertakes
that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s annual report pursuant
to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report
pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be
a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0.5in">Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions,
or otherwise, the Registrant has been advised that in the opinion of the SEC such indemnification is against public policy as expressed
in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other
than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the
successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the
securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in
the Securities Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8,
and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
of Greenwich, and State of Connecticut, on this 29th day of April, 2025.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><B>QXO, INC.</B></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 55%">&nbsp;</TD>
    <TD STYLE="width: 5%; font: 10pt Times New Roman, Times, Serif">By:</TD>
    <TD STYLE="width: 30%; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">/s/ Brad Jacobs</TD>
    <TD STYLE="width: 10%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Name: Brad Jacobs</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Title: Chief Executive Officer</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: center; text-indent: 0in"><B><A NAME="a_001"></A>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS, that each
individual whose signature appears below hereby constitutes and appoints each of Ihsan Essaid and Christopher Signorello, acting singly,
his or her true and lawful agent, proxy and attorney-in-fact, with full power of substitution and resubstitution, for him or her and in
his or her name, place and stead, in any and all capacities, to (i) act on, sign and file with the Securities and Exchange Commission
any and all amendments (including post-effective amendments) to this registration statement together with all schedules and exhibits thereto,
(ii) act on, sign and file such certificates, instruments, agreements and other documents as may be necessary or appropriate in connection
therewith, (iii) act on and file any supplement to any prospectus included in this registration statement or any such amendment and (iv)
take any and all actions which may be necessary or appropriate in connection therewith, granting unto such agents, proxies and attorneys-in-fact,
and each of them, full power and authority to do and perform each and every act and thing necessary or appropriate to be done, as fully
for all intents and purposes as he or she might or could do in person, hereby approving, ratifying and confirming all that such agents,
proxies and attorneys-in-fact or any of their substitutes may lawfully do or cause to be done by virtue thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, this registration statement has been signed by the following persons in the capacities indicated and on April 29, 2025.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 30%; font: 10pt Times New Roman, Times, Serif; text-align: center"><B><U>Signature</U></B></TD>
    <TD STYLE="width: 20%">&nbsp;</TD>
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif; text-align: center"><B><U>Title</U></B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">/s/ Brad Jacobs</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Chairman and Chief Executive Officer</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Brad Jacobs</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">(Principal Executive Officer)</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">/s/ Ihsan Essaid</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Chief Financial Officer</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Ihsan Essaid</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">(Principal Financial Officer)</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid">/s/ Sean Smith</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Chief Accounting Officer</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Sean Smith</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">(Principal Accounting Officer)</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid">/s/ Jason Aiken</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Jason Aiken</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid">/s/ Marlene Colucci</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Marlene Colucci</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">/s/ Mario Harik</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Mario Harik</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">/s/ Mary Kissel</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Mary Kissel</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">/s/ Jared Kushner</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Jared Kushner</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">/s/ Allison Landry</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Director</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Allison Landry</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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{"company-data": {"conformed-name": "QXO, Inc.", "cik": "0001236275", "assigned-sic": "7374", "organization-name": "06 Technology", "ein": "161633636", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-286815", "film-number": "25882715"}, "business-address": {"street1": "FIVE AMERICAN LANE", "city": "GREENWICH", "state": "CT", "zip": "06831", "phone": "888-998-6000"}, "mail-address": {"street1": "FIVE AMERICAN LANE", "city": "GREENWICH", "state": "CT", "zip": "06831"}, "former-company": [{"former-conformed-name": "SilverSun Technologies, Inc.", "date-changed": "20110803"}, {"former-conformed-name": "TREY RESOURCES INC", "date-changed": "20050923"}, {"former-conformed-name": "TREY INDUSTRIES INC", "date-changed": "20030528"}]}
As filed with the Securities and Exchange
Commission on April 29, 2025
Registration
No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933
QXO, Inc.
(Exact name of registrant as specified in its charter)
Delaware
(State or other jurisdiction
of incorporation or organization)
16-1633636
(I.R.S. Employer Identification No.)
Five American Lane
Greenwich, Connecticut
(Address of Principal Executive Offices)
06831
(Zip Code)
QXO, Inc. 2024 Omnibus Incentive Compensation
Plan
(Full title of the plan)
Christopher
Signorello
Five American Lane
Greenwich, CT 06831
(Name and address of agent for service)
(888) 998-6000
(Telephone number, including area code, of agent for service)
With copies to
:
David S. Huntington
Paul, Weiss, Rifkind, Wharton & Garrison LLP
1285 Avenue of the Americas
New York, NY 10019
(212) 373-3000
Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company,"
and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
☐
Accelerated filer
☐
Non-accelerated filer
☒
Smaller reporting company
☒
Emerging growth company
☐
If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
☐
INTRODUCTORY STATEMENT
On March 20, 2025, QXO, Inc. ("QXO"
or the "Registrant"), Queen MergerCo, Inc., a wholly owned subsidiary of QXO, and Beacon Roofing Supply, Inc. ("Beacon")
entered into the Agreement and Plan of Merger (the "Merger Agreement").
The Merger Agreement provides that, at the effective
time of the merger, each (1) option to purchase shares of Beacon common stock (each, a "Beacon Option"), (2) restricted stock
unit (each, an "RSU") with respect to Beacon common stock (other than RSUs that are cashed out pursuant to the Merger Agreement)
(each, an "Assumed RSU Award") and (3) outstanding award of restricted stock units for which vesting is based on service-based
conditions and performance-based conditions (each, a "PSU Award" and, together with the Beacon Options and Assumed RSU Awards,
the "Assumed Awards"), in each case, granted under the Beacon Roofing Supply, Inc. 2024 Stock Plan or the Beacon Roofing Supply,
Inc. Second Amended and Restated 2014 Stock Plan (together, the "Beacon Stock Plans") that is outstanding immediately prior
to the effective time, will be converted at the effective time into corresponding QXO equity awards (and, with respect to each PSU Award,
with the performance-based vesting conditions deemed satisfied at target and being converted into an award of RSUs with respect to QXO
common stock for which vesting is solely based on service-based conditions), in each case, based on an exchange ratio equal to the quotient
obtained by dividing (A) the Merger Consideration (as defined in the Merger Agreement) by (B) the volume-weighted average trading price
of QXO's common stock on the New York Stock Exchange as reported by Bloomberg for the five (5) consecutive trading
days ending on the trading day immediately preceding the closing (the "Exchange Ratio"), in each case, subject to the same
terms and conditions that were applicable to such awards (excluding performance-based vesting terms) immediately prior to the effective
time of the merger; provided that any amounts relating to accrued and unpaid dividends or dividend equivalent rights corresponding to
an Assumed RSU Award or a PSU Award will be converted into dividend equivalent rights on the corresponding QXO equity awards.
The Merger Agreement also provides that,
at the effective time of the Merger, each share of Beacon common stock that remains available for issuance pursuant to the Beacon
Stock Plans (the "Residual Shares") will be converted into shares of QXO common stock available for issuance determined
by multiplying the number of Residual Shares by the Exchange Ratio.
This registration statement on Form S-8 (this
"Registration Statement") registers 21,510,150 shares of QXO's common stock that may be issued under the QXO, Inc. 2024
Omnibus Incentive Compensation Plan (the "Plan"), which additional shares of QXO common stock represent the number of shares
of Beacon common stock issuable upon exercise or vesting of the Assumed Awards and the Residual Shares under the Beacon Stock Plans, adjusted
pursuant to the terms of the Merger Agreement as described above.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
All information required by Part I to be contained
in the Section 10(a) prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities Act, as amended
(the "Securities Act"), and the introductory note of Part I of Form S-8. The documents containing the information specified
in Part I have been or will be delivered to the participants in the Plan as required by Rule 428(b)(1) under the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by
Reference
.
The following documents, which have been filed
by the Registrant with the U.S. Securities and Exchange Commission (the "SEC"), are incorporated herein by reference (other
than information furnished and not filed, including under Item 2.02 or 7.01, in Current Reports on Form 8-K):
1.
The Registrant's annual report on
Form 10-K
filed on March 4, 2025, (the "Form 10-K"), under the Securities Exchange
Act of 1934, as amended (the "Exchange Act");
2.
The Registrant's Current Reports on Form 8-K filed on
January
                                                              7, 2025
(excluding the information disclosed pursuant to Item 7.01 and Exhibit 99.1 thereto),
January
                                                              15, 2025
,
March 17, 2025
,
March
                                                              20, 2025
,
March 26, 2025
,
April
                                                              16, 2025
(containing Items 8.01 and 9.01 information) and
April
                                                              21, 2025
(containing Items 1.01, 8.01 and 9.01 information); and
3.
The description of the Registrant's common stock contained in the Registrant's Fifth Amended and Restated Certificate
of Incorporation filed as
Exhibit 3.1
to the Registrant's Current Report on
Form 8-K
filed on June 6, 2024, including any
amendment or report filed for the purpose of updating such description.
All documents filed by the Registrant with the
SEC pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date of this Registration Statement (other than
any such documents or portions thereof that are furnished under Item 2.02 or Item 7.01 of a Current Report on Form 8-K, unless otherwise
indicated therein, including any exhibits included with such Items), and prior to the filing of a post-effective amendment that indicates
that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated
by reference in this Registration Statement and to be a part hereof from the date of filing of such documents.
Any statement contained in this Registration
Statement, in an amendment hereto or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be
modified or superseded for purposes of this Registration Statement to the extent that a statement contained or incorporated by reference
herein or in any subsequently filed amendment hereto or document which is deemed to be incorporated by reference herein modifies or supersedes
such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a
part of this Registration Statement.
Item 4.
Description of Securities
.
Not applicable.
Item 5.
Interests of Named Experts and
Counsel
.
Not applicable.
1
Item 6.
Indemnification of Directors and
Officers
.
Section 3 of Article 9 of the Registrant's
Fifth Amended and Restated Certificate of Incorporation (as amended, the "A&R Charter") and Section 6.1 of the Registrant's
Amended and Restated Bylaws (the "Amended and Restated Bylaws") requires the Registrant to indemnify and hold harmless, to
the full extent permitted under the General Corporation Law of the State of Delaware (as amended or modified from time to time, the "DGCL")
each person who is made or threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil,
criminal, administrative or investigative, by reason of the fact that such person is or was a director or officer of the Registrant. Such
indemnification covers all expenses, liabilities and losses actually and reasonably incurred or suffered by such individuals.
Subsection (a) of Section 145 of the DGCL empowers
a corporation to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed
action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of the corporation)
by reason of the fact that the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the
request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other
enterprise, against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably
incurred by the person in connection with such action, suit or proceeding if the person acted in good faith and in a manner the person
reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding,
had no reasonable cause to believe the person's conduct was unlawful. The termination of any action, suit or proceeding by judgment,
order, settlement, conviction, or upon a plea of
nolo contendere
or its equivalent, shall not, of itself, create a presumption
that the person did not act in good faith and in a manner which the person reasonably believed to be in or not opposed to the best interest
of the corporation, and, with respect to any criminal action or proceeding, had reasonable cause to believe that the person's conduct
was unlawful.
Subsection (b) of Section 145 of the DGCL empowers
a corporation to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed
action or suit by or in right of the corporation to procure a judgment in its favor by reason of the fact that such person acted in any
of the capacities set forth above, against expenses (including attorneys' fees) actually and reasonably incurred by the person in
connection with the defense or settlement of such action or suit if the person acted in good faith and in a manner the person reasonably
believed to be in or not opposed to the best interests of the corporation and except that no indemnification shall be made in respect
of any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the
extent that the Court of Chancery or the court in which such action or suit was brought shall determine upon application that, despite
the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity
for such expenses which the Court of Chancery or such other court shall deem proper.
Subsection (d) of Section 145 of the DGCL provides
that any indemnification under subsections (a) and (b) of Section 145 (unless ordered by a court) shall be made by the corporation only
as authorized in the specific case upon a determination that indemnification of the present or former director, officer, employee or agent
is proper in the circumstances because the person has met the applicable standard of conduct set forth in subsections (a) and (b) of Section
145. Such determination shall be made, with respect to a person who is a director or officer at the time of such determination, (1) by
a majority vote of the directors who are not parties to such action, suit or proceeding, even though less than a quorum, or (2) by a committee
of such directors designated by the majority vote of such directors, even though less than a quorum, or (3) if there are no such directors,
or if such directors so direct, by independent legal counsel in a written opinion, or (4) by the stockholders.
Section 145 of the DGCL further provides that
to the extent a present or former director or officer of a corporation has been successful on the merits or otherwise in the defense of
any action, suit or proceeding referred to in subsections (a) and (b) of Section 145, or in defense of any claim, issue or matter therein,
such person shall be indemnified against expenses (including attorneys' fees) actually and reasonably incurred by such person in
connection therewith and that such expenses may be paid by the corporation in advance of the final disposition of such action, suit or
proceeding upon receipt of an undertaking by or on behalf of such director or officer to repay such amount if it shall ultimately be determined
that such person is not entitled to be indemnified by the corporation as authorized in Section 145 of the DGCL; that any indemnification
and advancement of expenses provided by, or
2
granted pursuant to, Section 145 shall not be deemed exclusive of
any other rights to which the indemnified party may be entitled; that indemnification and advancement of expenses provided by, or granted
pursuant to, Section 145 shall, unless otherwise provided when authorized or ratified, continue as to a person who has ceased to be a
director, officer, employee or agent and shall inure to the benefit of such person's heirs, executors and administrators; and empowers
the corporation to purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of the
corporation or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership,
joint venture, trust or other enterprise against any liability asserted against such person and incurred by such person in any such capacity,
or arising out of such person's status as such, whether or not the corporation would have the power to indemnify such person against
such liabilities under Section 145.
As authorized by the Amended and Restated Bylaws,
the Registrant may purchase and maintain at its expense on behalf of directors and officers insurance, within certain limits, covering
liabilities which may be incurred by them in such capacities.
To the fullest extent permitted by the DGCL,
the A&R Charter provides that a director or officer of the Registrant shall not be personally liable to the Registrant or its stockholders
for monetary damages for breach of fiduciary duty as a director or officer.
Item 7.
Exemption from Registration Claimed
.
Not applicable.
Item 8.
Exhibits
.
Exhibit
    Number
Exhibit
    Description
4.1
Fifth Amended and Restated Certificate of Incorporation of QXO, Inc. (incorporated by reference to Exhibit 3.1 to the Registrant's Form 8-K filed on June 6, 2024).
4.2
Amended and Restated Bylaws of QXO, Inc. (incorporated by reference to Exhibit 3.2 to the Registrant's Form 8-K filed on June 6, 2024).
4.3
QXO, Inc. 2024 Omnibus Incentive Compensation Plan (incorporated by reference to Exhibit 10.1 to the Registrant's Form 8-K filed on June 5, 2024).
5.1
Opinion of Paul, Weiss, Rifkind, Wharton & Garrison LLP.*
23.1
Consent of Marcum LLP.*
23.2
Consent of Ernst & Young LLP.*
23.3
Consent of Paul, Weiss, Rifkind, Wharton & Garrison LLP (included as Exhibit 5.1).*
24.1
Power of Attorney (included on the signature page of this Form S-8).*
107
Filing Fee Table.*
* Filed herewith.
Item 9.
Undertakings
.
The undersigned Registrant hereby undertakes:
(1)       To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
3
(i)        to
include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)       to
reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-
effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this
Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value
of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum
offering range may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes
in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration
Fee" table in the effective registration statement; and
(iii)       to
include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any
material change to such information in this Registration Statement;
provided
,
however
, that paragraphs (1)(i) and (1)(ii)
do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed
with or furnished to the SEC by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference
in this Registration Statement.
(2)       That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial bona fide offering thereof.
(3)       To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.
The undersigned Registrant hereby undertakes
that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant
to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report
pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be
a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
the initial bona fide offering thereof.
Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions,
or otherwise, the Registrant has been advised that in the opinion of the SEC such indemnification is against public policy as expressed
in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other
than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the
successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the
securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in
the Securities Act and will be governed by the final adjudication of such issue.
4
SIGNATURES
Pursuant to the requirements of the Securities
Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8,
and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
of Greenwich, and State of Connecticut, on this 29th day of April, 2025.
QXO, INC.
By:
/s/ Brad Jacobs
Name: Brad Jacobs
Title: Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each
individual whose signature appears below hereby constitutes and appoints each of Ihsan Essaid and Christopher Signorello, acting singly,
his or her true and lawful agent, proxy and attorney-in-fact, with full power of substitution and resubstitution, for him or her and in
his or her name, place and stead, in any and all capacities, to (i) act on, sign and file with the Securities and Exchange Commission
any and all amendments (including post-effective amendments) to this registration statement together with all schedules and exhibits thereto,
(ii) act on, sign and file such certificates, instruments, agreements and other documents as may be necessary or appropriate in connection
therewith, (iii) act on and file any supplement to any prospectus included in this registration statement or any such amendment and (iv)
take any and all actions which may be necessary or appropriate in connection therewith, granting unto such agents, proxies and attorneys-in-fact,
and each of them, full power and authority to do and perform each and every act and thing necessary or appropriate to be done, as fully
for all intents and purposes as he or she might or could do in person, hereby approving, ratifying and confirming all that such agents,
proxies and attorneys-in-fact or any of their substitutes may lawfully do or cause to be done by virtue thereof.
Pursuant to the requirements of the Securities
Act of 1933, this registration statement has been signed by the following persons in the capacities indicated and on April 29, 2025.
Signature
Title
/s/ Brad Jacobs
Chairman and Chief Executive Officer
Brad Jacobs
(Principal Executive Officer)
/s/ Ihsan Essaid
Chief Financial Officer
Ihsan Essaid
(Principal Financial Officer)
/s/ Sean Smith
Chief Accounting Officer
Sean Smith
(Principal Accounting Officer)
/s/ Jason Aiken
Director
Jason Aiken
/s/ Marlene Colucci
Director
Marlene Colucci
/s/ Mario Harik
Director
Mario Harik
/s/ Mary Kissel
Director
Mary Kissel
/s/ Jared Kushner
Director
Jared Kushner
/s/ Allison Landry
Director
Allison Landry