content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001820263</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>Hartung Michael P</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>900 Salem Street</com:street1>
            <com:city>Smithfield</com:city>
            <com:stateOrCountry>RI</com:stateOrCountry>
            <com:zipCode>02917</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>31407</noOfUnitsSold>
        <aggregateMarketValue>899703.77</aggregateMarketValue>
        <noOfUnitsOutstanding>421163217</noOfUnitsOutstanding>
        <approxSaleDate>05/09/2024</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>05/08/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>31407</amountOfSecuritiesAcquired>
        <paymentDate>05/08/2024</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Michael Hartung</name>
          <address>
            <com:street1>2 Changi South Lane</com:street1>
            <com:city>Singapore</com:city>
            <com:stateOrCountry>U0</com:stateOrCountry>
            <com:zipCode>486123</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>03/07/2024</saleDate>
        <amountOfSecuritiesSold>43381</amountOfSecuritiesSold>
        <grossProceeds>1323573.99</grossProceeds>
      </securitiesSoldInPast3Months>
      <remarks>Sale includes an amount necessary to cover a tax obligation resulting from the settlement of a vested equity award distribution.</remarks>
      <noticeSignature>
        <noticeDate>05/09/2024</noticeDate>
        <signature>/s/ Gary Redman, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Michael Hartung</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3571}]
text: 144
  0001820263
  XXXXXXXX
  LIVE
  0000866374
  FLEX LTD.
  000-23354
  2 CHANGI SOUTH LANE
  SINGAPORE
  U0
  486123
  (65) 6876-9899
  Hartung Michael P
  Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  31407
  899703.77
  421163217
  05/09/2024
  NASDAQ
  Common
  05/08/2024
  Restricted Stock Vesting
  Issuer
  N
  31407
  05/08/2024
  Compensation
  N
  Michael Hartung
  2 Changi South Lane
  Singapore
  U0
  486123
  Common
  03/07/2024
  43381
  1323573.99
  Sale includes an amount necessary to cover a tax obligation resulting from the settlement of a vested equity award distribution.
  05/09/2024
  /s/ Gary Redman, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Michael Hartung