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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Registration
      No. __________</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>SECURITIES
      AND EXCHANGE COMMISSION</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>WASHINGTON,
      D.C. 20549</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>FORM
      S-8</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">REGISTRATION
      STATEMENT UNDER THE SECURITIES ACT OF 1933</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>XA,
      INC.</u></strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(EXACT
      NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div>
      <div align="center">
        <table cellpadding="0" cellspacing="0" width="40%">

            <tr>
              <td align="justify" valign="top" width="25%" style="PADDING-BOTTOM: 2px">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong><u>NEVADA</u></strong></font></div>
              </td>
              <td align="justify" valign="top" width="25%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong><u>88-0471263</u></strong></font></div>
              </td>
            </tr>
            <tr>
              <td align="justify" valign="top" width="25%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(STATE
                  OR OTHER JURISDICTION</font></div>
              </td>
              <td valign="top" width="25%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(IRS
                  EMPLOYER OF INCORPORATION)</font></font></div>
              </td>
            </tr>
            <tr>
              <td valign="top" width="25%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">IDENTIFICATION
                  NO.)</font></font></div>
              </td>
              <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            </tr>
            <tr>
              <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
              <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            </tr>

        </table>
      </div>
      <div align="center">&#160;</div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>875
      NORTH MICHIGAN AVENUE, SUITE 2626, CHICAGO, ILLINOIS
      60611</u></strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(ADDRESS
      OF PRINCIPAL EXECUTIVE OFFICES)</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">A
      STOCK
      ISSUANCE IN CONNECTION WITH AN</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><u>AGREEMENT
      TO PERFORM LEGAL SERVICES</u></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(FULL
      TITLE OF THE PLAN)</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Copy
      To:</font></div>
    <div><br></div>
    <div align="center">
      <table cellpadding="0" cellspacing="0" width="40%">

          <tr>
            <td align="justify" valign="top" width="20%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Joseph
                Wagner</font></div>
            </td>
            <td align="justify" valign="top" width="20%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">David
                M. Loev</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="20%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">XA,
                Inc.</font></div>
            </td>
            <td align="justify" valign="top" width="20%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">The
                Loev Law Firm, PC</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="20%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">875
                North Michigan Ave., Suite 2626</font></div>
            </td>
            <td align="justify" valign="top" width="20%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">6300
                West Loop South, Suite 280</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="20%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Chicago,
                Illinois, 60611</font></div>
            </td>
            <td align="justify" valign="top" width="20%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Bellaire,
                Texas 77401</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="20%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;(312)
                397-9100</font></div>
            </td>
            <td align="justify" valign="top" width="20%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(713)
                524-4110</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="20%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="justify" valign="top" width="20%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="20%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Name,
                Address and Telephone</font></font></div>
            </td>
            <td align="justify" valign="top" width="20%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="20%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">(Number
                of Agent For Service)</font></font></div>
            </td>
            <td align="justify" valign="top" width="20%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>APPROXIMATE
      DATE OF PROPOSED SALES PURSUANT TO THE PLAN:</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">From
      time
      to time after the effective date of this Registration Statement.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>CALCULATION
      OF REGISTRATION FEE</u></strong></font></div>
    <div><br></div>
    <div align="center">
      <table cellpadding="0" cellspacing="0" width="55%">

          <tr>
            <td valign="top" width="20%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="21%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Proposed</font></font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Proposed</font></div>
              </div>
            </td>
            <td align="justify" valign="top" width="21%">&#160;</td>
          </tr>
          <tr>
            <td valign="top" width="20%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="21%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Maximum</font></font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Maximum</font></div>
            </td>
            <td align="justify" valign="top" width="21%">&#160;</td>
          </tr>
          <tr>
            <td valign="top" width="20%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Title
                Of Securities</font></font></div>
            </td>
            <td valign="top" width="16%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Amount
                To</font></font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Offering
                Price</font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Aggregate</font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Amount
                  Of</font></div>
              </div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="20%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">To
                Be</font></div>
            </td>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Be</font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Per</font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Offering</font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Registration</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="20%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Registered</font></div>
            </td>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Registered</font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Share
                (1)</font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Price</font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Fee</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="20%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">---------------------</font></div>
            </td>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">----------------</font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">---------------</font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">-----------------</font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">-----------------</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="20%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Common
                Stock,</font></div>
            </td>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">25,000</font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">$0.375</font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">$9,375</font></div>
            </td>
            <td align="justify" valign="top" width="21%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">$0.29</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="20%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Par
                Value $0.001</font></div>
            </td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="21%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="21%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="21%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(1)
      Calculated in accordance with Rule 457(c) solely for the purpose of determining
      the registration fee. The offering price is based on the average of the bid
      and
      ask price as reported on the OTC Bulletin Board as of August 20,
      2007.</font></div>
    <div><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>PART
      I</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>INFORMATION
      REQUIRED IN SECTION 10(A) PROSPECTUS</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>ITEM
      1. PLAN INFORMATION</u></strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Information
      required by Item 1 is included in documents sent or given to participants in
      the
      Plan pursuant to Rule 428(b)(1) of the Securities Act of 1933 ("Securities
      Act").</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>ITEM
      2. REGISTRATION INFORMATION AND EMPLOYEE PLAN ANNUAL
      INFORMATION</u></strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Information
      required by Item 1 is included in documents sent or given to participants in
      the
      Plan pursuant to Rule 428(b)(1) of the Securities Act.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>PART
      II</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>ITEM
      3. INCORPORATION OF DOCUMENTS BY REFERENCE</u></strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      following documents filed with the Securities and Exchange Commission (the
      "Commission") are incorporated by reference into this Registration Statement
      and
      are made a part hereof:</font></div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(a)</font></div>
            </td>
            <td>
              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">XA,
                Inc.&#8217;s (the &#8220;Company&#8217;s,&#8221; &#8220;we,&#8221; and &#8220;our&#8221;) Annual Report on Form 10-KSB
                filed on March 30, 2007, for the fiscal year ended December 31, 2006,
                which includes audited financial statements as of and for the year
                ended
                December 31, 2006; and</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 36pt">
              <div>&#160;</div>
            </td>
            <td style="WIDTH: 36pt">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(b)</font></div>
            </td>
            <td>
              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">All
                other reports filed pursuant to Section 13(a) or 15(d) of the Exchange
                Act
                since the end of the fiscal year covered by the Annual Report referred
                to
                in Item 3(a) above.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">All
      documents subsequently filed by the Company pursuant to Sections 13(a), 13(c),
      14 and 15(d) of the Securities Exchange Act of 1934, as amended, after the
      date
      of filing this Registration Statement and prior to such time as the Company
      files a post-effective amendment to this Registration Statement which indicates
      that all securities offered hereby 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.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Any
      statement contained in a document incorporated or deemed to be incorporated
      herein by reference shall be deemed to be modified or superseded for the purpose
      of this Registration Statement to the extent that a statement contained herein
      or in any subsequently filed document which is also, or is deemed to be,
      incorporated herein by reference 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.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>ITEM
      4. DESCRIPTION OF SECURITIES</u></strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>Common
      Stock</u></strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      holders of outstanding shares of Common Stock are entitled to receive dividends
      out of assets or funds legally available for the payment of dividends of such
      times and in such amounts as the board from time to time may determine. Holders
      of Common Stock are entitled to one vote for each share held on all matters
      submitted to a vote of shareholders. There is no cumulative voting of the
      election of directors then standing for election. The Common Stock is not
      entitled to pre-emptive rights and is not subject to conversion or redemption.
      Upon liquidation, dissolution or winding up of our company, the assets legally
      available for distribution to stockholders are distributable ratably among
      the
      holders of the Common Stock after payment of liquidation preferences, if any,
      on
      any outstanding payment of other claims of creditors. Each </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">outstanding
      share of Common Stock is, and all shares of Common Stock to be outstanding
      upon
      completion of this Offering will upon payment therefore be, duly and validly
      issued, fully paid and non-assessable.</font></div>
    <div><br></div>
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        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
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        </div>
      </div>
      <div id="HDR">
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        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>ITEM
      5. INTEREST OF NAMED EXPERTS AND COUNSEL</u></strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">David
      M.
      Loev, Esq., an individual, and the Company's counsel, beneficially owns 295,000
      shares of the Company's Common Stock, including 25,000 shares which are the
      subject of this Form S-8 Registration Statement.&#160;&#160;We agreed to issue
      Mr. Loev the 25,000 shares in connection with an Agreement entered into with
      Mr.
      Loev effective January 1, 2007.&#160;&#160;The Agreement provided that Mr. Loev
      would be responsible for certain corporate/securities matters including the
      preparation of and/or review of Schedule 13ds, Form 3's, Form 4's, Schedule
      13g's, Schedule 14a's, Schedule 14c's, Form 10-QSB's, Form 10-KSB's and Form
      8-K's to be filed by us with the Securities and Exchange Commission and the
      review of our press releases (the "Legal Services Agreement"). In connection
      with the Legal Services Agreement, we agreed to pay Mr. Loev $4,750 per month,
      reimburse him for out of pocket expenses and to issue him 25,000 S-8 shares
      of
      our common stock, which shares are being registered herein. The Legal Services
      Agreement is in effect until December 31, 2007 and services provided outside
      of
      the Legal Services Agreement are to be rendered on an hourly basis.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      other
      270,000 shares of our common stock which Mr. Loev beneficially owns are held
      in
      the name of the Loev Family Partnership, Ltd., his family partnership which
      he
      is deemed to beneficially own.&#160;&#160;Mr. Loev also owns an additional
      154,933 warrants to purchase shares of our common stock at an exercise price
      of
      $0.30 per share, which are held by the Loev Family Partnership,
      Ltd.</font></div>
    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>ITEM
      6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</u></strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Under
      Nevada General Corporation Law and our Articles of Incorporation, as amended,
      our officers and directors will have no personal liability to us or our
      stockholders for monetary damages incurred as a result of the breach of
      fiduciary duty as an officer or director. This provision does not apply to
      an
      officer's or director's breach of the duty of loyalty or acts or omissions
      not
      made in good faith or which involve intentional misconduct or a knowing
      violation of law. Our Articles of Incorporation, as amended, and Bylaws provide
      indemnification for our officers and directors to the fullest extent authorized
      by the Nevada General Corporation Law against all expense, liability, and loss,
      including attorney's fees, judgments, fines excise taxes or penalties and
      amounts to be paid in settlement reasonably incurred or suffered by an officer
      or director in connection with any Proceeding to which the officer or director
      is made a party or is threatened to be made a party, or in which the officer
      or
      director is involved by reason of the fact that he or she is or was an officer
      or director of the Company, or is or was serving at the request of the Company
      as an officer or director of another corporation or of a partnership, joint
      venture, trust or other enterprise whether the basis of the Proceeding is
      alleged action in an official capacity as an officer or director, or in any
      other capacity while serving as an officer or director. These provisions of
      the
      Articles of Incorporation, as amended, and Bylaws will limit the remedies
      available to the stockholder who is dissatisfied with a decision of the board
      of
      directors protected by these provisions; such stockholder's only remedy may
      be
      to bring a suit to prevent the action of the board. This remedy may not be
      effective in many situations, because stockholders are often unaware of a
      transaction or an event prior to board action in respect of such transaction
      or
      event. In these cases, our stockholders could be injured by a board's decision
      and have no effective remedy.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Insofar
      as indemnification for liabilities arising under the Securities Act of 1933
      ("Securities Act"), may be permitted to directors, officers and controlling
      persons of the small business issuer pursuant to the foregoing provisions,
      or
      otherwise, the small business issuer has been advised that in the opinion of
      the
      Commission such indemnification is against public policy as expressed in the
      Securities Act and is, therefore, unenforceable.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>ITEM
      7. EXEMPTION FROM REGISTRATION CLAIMED</u></strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Not
      applicable.</font></div>
    <div><br></div>
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        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>ITEM
      8. EXHIBITS</u></strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>Exhibit
      Number</u>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Description
      of Exhibit</u></strong></font></div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 90px">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">5.1*</font></div>
            </td>
            <td width="1149">
              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Opinion
                and consent of The Loev Law Firm, PC re: the legality of the shares
                being
                registered</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 90px">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">10.1(1)</font></div>
            </td>
            <td width="1149">
              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Legal
                Services Agreement with David M.
                Loev</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 90px">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">23.1*</font></div>
            </td>
            <td width="1149">
              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Consent
                of The Loev Law Firm, PC (included in Exhibit
                5.1)</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top">
            <td style="WIDTH: 90px">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">23.2*</font></div>
            </td>
            <td width="1149">
              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Consent
                of Pollard-Kelley Auditing Services,
                Inc.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">*
      Filed
      herewith.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(1)
      Filed
      as Exhibit 10.50 to the Company&#8217;s Form SB-2 Registration Statement filed with
      the Commission on March 26, 2007, and incorporated herein by
      reference.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>ITEM
      9. UNDERTAKINGS</u></strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;The
      registrant hereby undertakes:</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(1)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;To
      file, during any period in which offers or sells are being made, a
      post-effective amendment to this registration statement to reflect 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 contained in periodic reports filed with or furnished
      to
      the Commission by the Company pursuant to section 13 or section 15(d) of the
      Securities Exchange Act of 1934 that are incorporated by reference in this
      Registration Statement and to include any material information with respect
      to
      the plan of distribution not previously disclosed in the registration statement
      or any material change to such information in the registration
      statement.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(2)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;That,
      for the purpose of determining liability under the Securities Act of 1933,
      each
      post-effective amendment shall be treated as a new registration statement of
      the
      securities offered, and the offering of the securities at that time shall be
      deemed to be the initial bona fide offering thereof.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(3)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;To
      file a post-effective amendment to remove from registration any of the
      securities being registered that remain unsold at the end of the
      offering.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;The
      undersigned registrant hereby undertakes that, for purposes of determining
      any
      liability under the Securities Act of 1933, each filing of the registrant's
      annual report pursuant to Section 13(a) or Section 15(d) of the Securities
      Exchange Act of 1934 (and, where applicable, each filing of an employee benefit
      plan's annual report pursuant to Section 15(d) of the Securities Exchange Act
      of
      1934) that is incorporated by reference in the 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 to
      be
      the initial bona fide offering thereof.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Insofar
      as indemnification for liabilities arising under the Securities Act of 1933
      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 Securities and Exchange Commission such
      indemnification is against public policy as expressed in the 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</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">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 Act and will be governed by
      the
      final adjudication of such issue.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>SIGNATURES</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Pursuant
      to the requirements of the Securities Act of 1933, 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
      Chicago, Illinois on the&#160;21st day of August&#160;&#160;2007.</font></div>
    <div><br></div>
    <div><br></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 252pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>XA,
      INC.</u></strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 252pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><u>/s/
      Joseph Wagner</u></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 252pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Joseph
      Wagner</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 252pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Chief
      Executive Officer</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">This
      registration statement has been signed by the following persons in the
      capacities and on the dates indicated:</font></div>
    <div>&#160;</div>
    <div align="center">
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong><u>Signature</u></strong></font></div>
            </td>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong><u>Title</u></strong></font></div>
            </td>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong><u>Date</u></strong></font></div>
            </td>
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            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>/s/
                Joseph Wagner</u></font></div>
            </td>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">President,
                Chief Executive Officer,</font></div>
            </td>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">August&#160;&#160;21,
                2007</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Joseph
                Wagner</font></div>
            </td>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Secretary
                and Director</font></div>
            </td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
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            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
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            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>/s/
                Jean Wilson</u></font></div>
            </td>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Chief
                Operating Officer,</font></div>
            </td>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">August
                21, 2007</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Jean
                Wilson</font></div>
            </td>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Principal
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            </td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
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            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">and
                Director</font></div>
            </td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
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            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><u>/s/
                Christopher Spencer</u></font></div>
            </td>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Director</font></div>
            </td>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">August
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            </td>
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          <tr>
            <td align="justify" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Christopher
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            </td>
            <td valign="top" width="16%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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xaincs8.htm
Registration
      No. __________
SECURITIES
      AND EXCHANGE COMMISSION
WASHINGTON,
      D.C. 20549
FORM
      S-8
REGISTRATION
      STATEMENT UNDER THE SECURITIES ACT OF 1933
XA,
      INC.
(EXACT
      NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
NEVADA
88-0471263
(STATE
                  OR OTHER JURISDICTION
(IRS
                  EMPLOYER OF INCORPORATION)
IDENTIFICATION
                  NO.)
875
      NORTH MICHIGAN AVENUE, SUITE 2626, CHICAGO, ILLINOIS
      60611
(ADDRESS
      OF PRINCIPAL EXECUTIVE OFFICES)
A
      STOCK
      ISSUANCE IN CONNECTION WITH AN
AGREEMENT
      TO PERFORM LEGAL SERVICES
(FULL
      TITLE OF THE PLAN)
Copy
      To:
Joseph
                Wagner
David
                M. Loev
XA,
                Inc.
The
                Loev Law Firm, PC
875
                North Michigan Ave., Suite 2626
6300
                West Loop South, Suite 280
Chicago,
                Illinois, 60611
Bellaire,
                Texas 77401
(312)
                397-9100
(713)
                524-4110
Name,
                Address and Telephone
(Number
                of Agent For Service)
APPROXIMATE
      DATE OF PROPOSED SALES PURSUANT TO THE PLAN:
From
      time
      to time after the effective date of this Registration Statement.
CALCULATION
      OF REGISTRATION FEE
Proposed
Proposed
Maximum
Maximum
Title
                Of Securities
Amount
                To
Offering
                Price
Aggregate
Amount
                  Of
To
                Be
Be
Per
Offering
Registration
Registered
Registered
Share
                (1)
Price
Fee
---------------------
----------------
---------------
-----------------
-----------------
Common
                Stock,
25,000
$0.375
$9,375
$0.29
Par
                Value $0.001
(1)
      Calculated in accordance with Rule 457(c) solely for the purpose of determining
      the registration fee. The offering price is based on the average of the bid
      and
      ask price as reported on the OTC Bulletin Board as of August 20,
      2007.
PART
      I
INFORMATION
      REQUIRED IN SECTION 10(A) PROSPECTUS
ITEM
      1. PLAN INFORMATION
Information
      required by Item 1 is included in documents sent or given to participants in
      the
      Plan pursuant to Rule 428(b)(1) of the Securities Act of 1933 ("Securities
      Act").
ITEM
      2. REGISTRATION INFORMATION AND EMPLOYEE PLAN ANNUAL
      INFORMATION
Information
      required by Item 1 is included in documents sent or given to participants in
      the
      Plan pursuant to Rule 428(b)(1) of the Securities Act.
PART
      II
INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT
ITEM
      3. INCORPORATION OF DOCUMENTS BY REFERENCE
The
      following documents filed with the Securities and Exchange Commission (the
      "Commission") are incorporated by reference into this Registration Statement
      and
      are made a part hereof:
(a)
XA,
                Inc.'s (the "Company's," "we," and "our") Annual Report on Form 10-KSB
                filed on March 30, 2007, for the fiscal year ended December 31, 2006,
                which includes audited financial statements as of and for the year
                ended
                December 31, 2006; and
(b)
All
                other reports filed pursuant to Section 13(a) or 15(d) of the Exchange
                Act
                since the end of the fiscal year covered by the Annual Report referred
                to
                in Item 3(a) above.
All
      documents subsequently filed by the Company pursuant to Sections 13(a), 13(c),
      14 and 15(d) of the Securities Exchange Act of 1934, as amended, after the
      date
      of filing this Registration Statement and prior to such time as the Company
      files a post-effective amendment to this Registration Statement which indicates
      that all securities offered hereby 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 a document incorporated or deemed to be incorporated
      herein by reference shall be deemed to be modified or superseded for the purpose
      of this Registration Statement to the extent that a statement contained herein
      or in any subsequently filed document which is also, or is deemed to be,
      incorporated herein by reference 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
Common
      Stock
The
      holders of outstanding shares of Common Stock are entitled to receive dividends
      out of assets or funds legally available for the payment of dividends of such
      times and in such amounts as the board from time to time may determine. Holders
      of Common Stock are entitled to one vote for each share held on all matters
      submitted to a vote of shareholders. There is no cumulative voting of the
      election of directors then standing for election. The Common Stock is not
      entitled to pre-emptive rights and is not subject to conversion or redemption.
      Upon liquidation, dissolution or winding up of our company, the assets legally
      available for distribution to stockholders are distributable ratably among
      the
      holders of the Common Stock after payment of liquidation preferences, if any,
      on
      any outstanding payment of other claims of creditors. Each
outstanding
      share of Common Stock is, and all shares of Common Stock to be outstanding
      upon
      completion of this Offering will upon payment therefore be, duly and validly
      issued, fully paid and non-assessable.
ITEM
      5. INTEREST OF NAMED EXPERTS AND COUNSEL
David
      M.
      Loev, Esq., an individual, and the Company's counsel, beneficially owns 295,000
      shares of the Company's Common Stock, including 25,000 shares which are the
      subject of this Form S-8 Registration Statement.  We agreed to issue
      Mr. Loev the 25,000 shares in connection with an Agreement entered into with
      Mr.
      Loev effective January 1, 2007.  The Agreement provided that Mr. Loev
      would be responsible for certain corporate/securities matters including the
      preparation of and/or review of Schedule 13ds, Form 3's, Form 4's, Schedule
      13g's, Schedule 14a's, Schedule 14c's, Form 10-QSB's, Form 10-KSB's and Form
      8-K's to be filed by us with the Securities and Exchange Commission and the
      review of our press releases (the "Legal Services Agreement"). In connection
      with the Legal Services Agreement, we agreed to pay Mr. Loev $4,750 per month,
      reimburse him for out of pocket expenses and to issue him 25,000 S-8 shares
      of
      our common stock, which shares are being registered herein. The Legal Services
      Agreement is in effect until December 31, 2007 and services provided outside
      of
      the Legal Services Agreement are to be rendered on an hourly basis.
The
      other
      270,000 shares of our common stock which Mr. Loev beneficially owns are held
      in
      the name of the Loev Family Partnership, Ltd., his family partnership which
      he
      is deemed to beneficially own.  Mr. Loev also owns an additional
      154,933 warrants to purchase shares of our common stock at an exercise price
      of
      $0.30 per share, which are held by the Loev Family Partnership,
      Ltd.
ITEM
      6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
Under
      Nevada General Corporation Law and our Articles of Incorporation, as amended,
      our officers and directors will have no personal liability to us or our
      stockholders for monetary damages incurred as a result of the breach of
      fiduciary duty as an officer or director. This provision does not apply to
      an
      officer's or director's breach of the duty of loyalty or acts or omissions
      not
      made in good faith or which involve intentional misconduct or a knowing
      violation of law. Our Articles of Incorporation, as amended, and Bylaws provide
      indemnification for our officers and directors to the fullest extent authorized
      by the Nevada General Corporation Law against all expense, liability, and loss,
      including attorney's fees, judgments, fines excise taxes or penalties and
      amounts to be paid in settlement reasonably incurred or suffered by an officer
      or director in connection with any Proceeding to which the officer or director
      is made a party or is threatened to be made a party, or in which the officer
      or
      director is involved by reason of the fact that he or she is or was an officer
      or director of the Company, or is or was serving at the request of the Company
      as an officer or director of another corporation or of a partnership, joint
      venture, trust or other enterprise whether the basis of the Proceeding is
      alleged action in an official capacity as an officer or director, or in any
      other capacity while serving as an officer or director. These provisions of
      the
      Articles of Incorporation, as amended, and Bylaws will limit the remedies
      available to the stockholder who is dissatisfied with a decision of the board
      of
      directors protected by these provisions; such stockholder's only remedy may
      be
      to bring a suit to prevent the action of the board. This remedy may not be
      effective in many situations, because stockholders are often unaware of a
      transaction or an event prior to board action in respect of such transaction
      or
      event. In these cases, our stockholders could be injured by a board's decision
      and have no effective remedy.
Insofar
      as indemnification for liabilities arising under the Securities Act of 1933
      ("Securities Act"), may be permitted to directors, officers and controlling
      persons of the small business issuer pursuant to the foregoing provisions,
      or
      otherwise, the small business issuer has been advised that in the opinion of
      the
      Commission such indemnification is against public policy as expressed in the
      Securities Act and is, therefore, unenforceable.
ITEM
      7. EXEMPTION FROM REGISTRATION CLAIMED
Not
      applicable.
ITEM
      8. EXHIBITS
Exhibit
      Number
Description
      of Exhibit
5.1*
Opinion
                and consent of The Loev Law Firm, PC re: the legality of the shares
                being
                registered
10.1(1)
Legal
                Services Agreement with David M.
                Loev
23.1*
Consent
                of The Loev Law Firm, PC (included in Exhibit
                5.1)
23.2*
Consent
                of Pollard-Kelley Auditing Services,
                Inc.
*
      Filed
      herewith.
(1)
      Filed
      as Exhibit 10.50 to the Company's Form SB-2 Registration Statement filed with
      the Commission on March 26, 2007, and incorporated herein by
      reference.
ITEM
      9. UNDERTAKINGS
(a)           The
      registrant hereby undertakes:
(1)           To
      file, during any period in which offers or sells are being made, a
      post-effective amendment to this registration statement to reflect 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 contained in periodic reports filed with or furnished
      to
      the Commission by the Company pursuant to section 13 or section 15(d) of the
      Securities Exchange Act of 1934 that are incorporated by reference in this
      Registration Statement and to include any material information with respect
      to
      the plan of distribution not previously disclosed in the registration statement
      or any material change to such information in the registration
      statement.
(2)           That,
      for the purpose of determining liability under the Securities Act of 1933,
      each
      post-effective amendment shall be treated as a new registration statement of
      the
      securities offered, and the offering of the securities at that time shall be
      deemed to be the initial bona fide offering thereof.
(3)           To
      file a post-effective amendment to remove from registration any of the
      securities being registered that remain unsold at the end of the
      offering.
(b)           The
      undersigned registrant hereby undertakes that, for purposes of determining
      any
      liability under the Securities Act of 1933, each filing of the registrant's
      annual report pursuant to Section 13(a) or Section 15(d) of the Securities
      Exchange Act of 1934 (and, where applicable, each filing of an employee benefit
      plan's annual report pursuant to Section 15(d) of the Securities Exchange Act
      of
      1934) that is incorporated by reference in the 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 to
      be
      the initial bona fide offering thereof.
(c)           Insofar
      as indemnification for liabilities arising under the Securities Act of 1933
      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 Securities and Exchange Commission such
      indemnification is against public policy as expressed in the 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 Act and will be governed by
      the
      final adjudication of such issue.
SIGNATURES
Pursuant
      to the requirements of the Securities Act of 1933, 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
      Chicago, Illinois on the 21st day of August  2007.
XA,
      INC.
/s/
      Joseph Wagner
Joseph
      Wagner
Chief
      Executive Officer
This
      registration statement has been signed by the following persons in the
      capacities and on the dates indicated:
Signature
Title
Date
/s/
                Joseph Wagner
President,
                Chief Executive Officer,
August  21,
                2007
Joseph
                Wagner
Secretary
                and Director
/s/
                Jean Wilson
Chief
                Operating Officer,
August
                21, 2007
Jean
                Wilson
Principal
                Accounting Officer, Treasurer
and
                Director
/s/
                Christopher Spencer
Director
August
                21, 2007
Christopher
                Spencer