<?xml version="1.0" encoding="UTF-8"?><ns2:edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns:ns2="http://www.sec.gov/edgar/ownership">
    <ns2:headerData>
        <ns2:submissionType>144</ns2:submissionType>
        <ns2:filerInfo>
            <ns2:filer>
                <ns2:filerCredentials>
                    <ns2:cik>1559238</ns2:cik>
                    <ns2:ccc>XXXXXXXX</ns2:ccc>
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            </ns2:filer>
            <ns2:liveTestFlag>LIVE</ns2:liveTestFlag>



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    <ns2:formData>
        <ns2:issuerInfo>
            <ns2:issuerCik>0001819493</ns2:issuerCik>
            <ns2:issuerName>Xos, Inc.</ns2:issuerName>
            <ns2:secFileNumber>001-39598</ns2:secFileNumber>
            <ns2:issuerAddress>
                <com:street1>3550 Tyburn Street</com:street1>
                <com:street2>Unit 100</com:street2>
                <com:city>Los Angeles</com:city>
                <com:stateOrCountry>CA</com:stateOrCountry>
                <com:zipCode>90065</com:zipCode>
            </ns2:issuerAddress>
            <ns2:issuerContactPhone>1-855-909-4407</ns2:issuerContactPhone>
            <ns2:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>George Mattson</ns2:nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <ns2:relationshipsToIssuer>
                <ns2:relationshipToIssuer>Director</ns2:relationshipToIssuer>
            </ns2:relationshipsToIssuer>
        </ns2:issuerInfo>
        <ns2:securitiesInformation>
            <ns2:securitiesClassTitle>Class A Commmon Stock</ns2:securitiesClassTitle>
            <ns2:brokerOrMarketmakerDetails>
                <ns2:name>Goldman Sachs &amp; Co. LLC</ns2:name>
                <ns2:address>
                    <com:street1>200 West Street</com:street1>
                    <com:city>New York</com:city>
                    <com:stateOrCountry>NY</com:stateOrCountry>
                    <com:zipCode>10282</com:zipCode>
                </ns2:address>
            </ns2:brokerOrMarketmakerDetails>
            <ns2:noOfUnitsSold>666</ns2:noOfUnitsSold>
            <ns2:aggregateMarketValue>5308.02</ns2:aggregateMarketValue>
            <ns2:noOfUnitsOutstanding>7873364</ns2:noOfUnitsOutstanding>
            <ns2:approxSaleDate>05/22/2024</ns2:approxSaleDate>
            <ns2:securitiesExchangeName>NASD</ns2:securitiesExchangeName>
        </ns2:securitiesInformation>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Class A Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>08/31/2021</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Open Market Purchase</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>Open Market</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>333</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>09/02/2021</ns2:paymentDate>
            <ns2:natureOfPayment>Cash</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:securitiesToBeSold>
            <ns2:securitiesClassTitle>Class A Common Stock</ns2:securitiesClassTitle>
            <ns2:acquiredDate>08/31/2021</ns2:acquiredDate>
            <ns2:natureOfAcquisitionTransaction>Open Market Purchase</ns2:natureOfAcquisitionTransaction>
            <ns2:nameOfPersonfromWhomAcquired>Open Market</ns2:nameOfPersonfromWhomAcquired>
            <ns2:isGiftTransaction>N</ns2:isGiftTransaction>
            <ns2:amountOfSecuritiesAcquired>333</ns2:amountOfSecuritiesAcquired>
            <ns2:paymentDate>09/02/2021</ns2:paymentDate>
            <ns2:natureOfPayment>Cash</ns2:natureOfPayment>
        </ns2:securitiesToBeSold>
        <ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</ns2:nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <ns2:remarks>ERIC MOSLOW IRREV. TRUST U/A DTD. 6/19/03 to sell 333 shares.
AARON MOSLOW IRREV. TRUST DTD 06/19/03 to sell 333 shares.
George Mattson is Trustee and not Beneficial Owner of these shares. </ns2:remarks>
        <ns2:noticeSignature>
            <ns2:noticeDate>05/22/2024</ns2:noticeDate>
            <ns2:planAdoptionDates/>
            <ns2:signature>Goldman Sachs &amp; Co. LLC on behalf of George Mattson</ns2:signature>
        </ns2:noticeSignature>
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144
1559238
XXXXXXXX
LIVE
0001819493
Xos, Inc.
001-39598
3550 Tyburn Street
Unit 100
Los Angeles
CA
90065
1-855-909-4407
George Mattson
Director
Class A Commmon Stock
Goldman Sachs & Co. LLC
200 West Street
New York
NY
10282
666
5308.02
7873364
05/22/2024
NASD
Class A Common Stock
08/31/2021
Open Market Purchase
Open Market
N
333
09/02/2021
Cash
Class A Common Stock
08/31/2021
Open Market Purchase
Open Market
N
333
09/02/2021
Cash
Y
ERIC MOSLOW IRREV. TRUST U/A DTD. 6/19/03 to sell 333 shares.
AARON MOSLOW IRREV. TRUST DTD 06/19/03 to sell 333 shares.
George Mattson is Trustee and not Beneficial Owner of these shares.
05/22/2024
Goldman Sachs & Co. LLC on behalf of George Mattson