content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <!-- Generated by Workiva -->
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001068045</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000866374</issuerCik>
        <issuerName>Flex Ltd.</issuerName>
        <secFileNumber>000-23354</secFileNumber>
        <issuerAddress>
          <com:street1>2 Changi South Lane</com:street1>
          <com:city>Singapore</com:city>
          <com:stateOrCountry>U0</com:stateOrCountry>
          <com:zipCode>486123</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>65-6876-9899</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Michael D. Capellas</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Former Director</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>J.P. Morgan Securities LLC</name>
          <address>
            <com:street1>390 Madison Avenue</com:street1>
            <com:street2>6th Floor</com:street2>
            <com:city>New York</com:city>
            <com:stateOrCountry>NY</com:stateOrCountry>
            <com:zipCode>10017</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>37500</noOfUnitsSold>
        <aggregateMarketValue>1069500</aggregateMarketValue>
        <noOfUnitsOutstanding>397071279</noOfUnitsOutstanding>
        <approxSaleDate>09/11/2024</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
        <acquiredDate>01/16/2018</acquiredDate>
        <natureOfAcquisitionTransaction>Compensation</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>37500</amountOfSecuritiesAcquired>
        <paymentDate>08/01/2023</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <remarks>The securities to be sold were acquired through compensation received during the period of 01/16/18 through 08/01/23.</remarks>
      <noticeSignature>
        <noticeDate>09/11/2024</noticeDate>
        <signature>/s/ J.P. Morgan Securities LLC as agent and attorney-in-fact for Michael D.  Capellas</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3014}]
text: 144
  0001068045
  XXXXXXXX
  LIVE
  0000866374
  Flex Ltd.
  000-23354
  2 Changi South Lane
  Singapore
  U0
  486123
  65-6876-9899
  Michael D. Capellas
  Former Director
  Ordinary Shares
  J.P. Morgan Securities LLC
  390 Madison Avenue
  6th Floor
  New York
  NY
  10017
  37500
  1069500
  397071279
  09/11/2024
  NASDAQ
  Ordinary Shares
  01/16/2018
  Compensation
  Issuer
  N
  37500
  08/01/2023
  Compensation
  Y
  The securities to be sold were acquired through compensation received during the period of 01/16/18 through 08/01/23.
  09/11/2024
  /s/ J.P. Morgan Securities LLC as agent and attorney-in-fact for Michael D.  Capellas