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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registration
  No. 333-<U>_______</U>&nbsp;</B></P>
  
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  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>WASHINGTON, D.C.&nbsp;&nbsp;20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">_______________</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNDER</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>WORKHORSE GROUP INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Exact Name of Registrant as Specified in
  Its Charter)</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; width: 100%; padding-right: 2.4pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Nevada</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 2.4pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or Other Jurisdiction of Incorporation or Organization)</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; padding-top: 1.3pt; padding-right: 1.3pt; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding-right: 2.4pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>26-1394771</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 2.4pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S.&nbsp;&nbsp;Employer Identification No.)</FONT></TD></TR>
    </TABLE>
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 49%; padding-top: 1.3pt; padding-right: 1.3pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3600 Park 42 Drive, Suite 160E</B></FONT></TD>
      <TD STYLE="text-align: center; width: 2%">&nbsp;</TD>
      <TD STYLE="text-align: center; width: 49%; padding-top: 1.3pt; padding-right: 1.3pt; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 1.3pt; padding-right: 1.3pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Sharonville, Ohio</B></FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; padding-right: 2.4pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>45241</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 2.4pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address of Principal Executive Offices)</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="padding-right: 2.4pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Zip Code)</FONT></TD></TR>
    </TABLE>
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
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      <TD STYLE="text-align: center; width: 100%; padding-top: 1.3pt; padding-right: 1.3pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Workhorse Group Inc. </B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>2017 Incentive Stock Plan</B></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 2.4pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Full Title of the Plan)</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; padding-top: 1.3pt; padding-right: 1.3pt; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>James D. Harrington, Chief Administrative Officer, General Counsel and Secretary</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3600 Park 42 Drive, Suite 160E</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Sharonville, Ohio</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 2.4pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Name and Address of Agent For Service)</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; padding-top: 1.3pt; padding-right: 1.3pt; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>513-360-4704</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 2.4pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Telephone Number, Including Area Code, of Agent For Service)</FONT></TD></TR>
    </TABLE>
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>Copies to</I>:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Arthur McMahon, III</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 100%; padding-top: 1.3pt; padding-right: 1.3pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>425 Walnut Street, Suite 1800</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Cincinnati, Ohio</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether registrant is a
  large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.&nbsp;See the definitions of &ldquo;large
  accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule 12b-2 of the Exchange Act.
  (Check one):</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 17%">&nbsp;</TD>
      <TD STYLE="width: 21%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="width: 13%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 26%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated Filer</FONT></TD>
      <TD STYLE="width: 23%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">This Registration
  Statement registers shares of common stock, par value $0.001 per share, of Workhorse Group Inc. (the &ldquo;Company&rdquo;),
  consisting of (i) shares that may in the future be issued under the 2017 Incentive Stock Plan (the &ldquo;2017 Plan&rdquo;) and (ii)
  shares of common stock that have been acquired or may be acquired in the future by certain employees, directors and consultants of
  the Company (the &ldquo;Selling Stockholders&rdquo;) pursuant to the 2017 Plan. The shares of Common Stock described in clauses (i)
  and (ii) of the preceding sentence are sometimes referred to herein as the &ldquo;Plan Shares&rdquo;. The 2017 Plan was
  approved by the Company at the time it was created.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">This registration statement
  contains two parts.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">The first part contains a
  &ldquo;reoffer&rdquo; prospectus prepared in accordance with Part I of Form S-3 (in accordance with Instruction C of the General Instructions
  to Form S-8). The reoffer prospectus permits reoffers and resales on a continuous or delayed basis of certain Plan Shares that constitute
  &ldquo;control securities&rdquo; or &ldquo;restricted securities,&rdquo; within the meaning of the Securities Act, by the Selling Stockholders
  identified therein or in a supplement thereto who have acquired or may in the future acquire such securities pursuant to the 2017 Plan.
  In addition, certain information relating to future issuances under the 2017 Plan is omitted from Part I, as further described below in
  the following paragraph and under the heading &ldquo;Item 1. Plan Information&rdquo;.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">The second part contains
  information required to be set forth in the registration statement pursuant to Part II of Form S-8. Pursuant to the Note to Part I of
  Form S-8, the 2017 Plan information specified by Part I of Form S-8 is not required to be filed with the Securities and Exchange Commission.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">The Company will provide without charge to any
  person, upon written or oral request of such person, a copy of each document incorporated by reference in Item 3 of Part II of this registration
  statement (which documents are also incorporated by reference in the reoffer prospectus as set forth in Form S-8), other than exhibits
  to such documents that are not specifically incorporated by reference, the other documents required to be delivered to eligible employees
  pursuant to Rule 428(b) under the Securities Act and additional information about the plan.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><B><U>Reoffer Prospectus</U></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Up to 2,355,625 Shares</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><IMG SRC="image_001.jpg" ALT=""></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WORKHORSE GROUP INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Common Stock par value $0.001</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">This reoffer prospectus
  relates to up to 2,355,625 shares of common stock (the &ldquo;Shares&rdquo;), $0.001 par value, of the &ldquo;Company,&rdquo; that
  may be offered from time to time by certain Selling Stockholders as described under the caption <I>&ldquo;Selling
  Stockholders.&rdquo;</I> (the &ldquo;Selling Stockholders&rdquo;). The Selling Stockholders consist of our employees, directors,
  officers, and consultants who have acquired or will acquire Shares pursuant to direct grants under our 2017 Incentive Stock Plan
  amended from time to time (&ldquo;2017 Plan&rdquo;), pursuant to the exercise of stock options granted under the 2017 Plan or
  pursuant to Restricted Stock Purchase Offers made pursuant to the 2017 Plan.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">We expect to supplement this
  prospectus from time to time with the names of the Selling Stockholders and the amounts of the shares to be offered for sale by them as
  Selling Stockholders.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">The Selling Stockholders
  may sell the shares directly or may sell them through brokers or dealers. Except for limited funds to be received upon exercise of the
  Stock Options assuming a cash exercise, the Company will not receive any of the proceeds from sales made under this reoffer prospectus.
  The Company is paying the expenses incurred in registering these shares, but all selling and other expenses incurred by each of the Selling
  Stockholders will be borne by that Selling Stockholder.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">Our common shares are traded
  on the Nasdaq Capital Market under the symbol &ldquo;WKHS.&rdquo; On August 8, 2022, our closing price on the Nasdaq Capital Market was
  $4.47 per share.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>INVESTING IN OUR COMMON STOCK INVOLVES RISKS.
  PLEASE SEE THE INFORMATION DESCRIBED UNDER &ldquo;RISK FACTORS&rdquo; ON PAGE 3.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>NEITHER THE COMMISSION NOR ANY STATE SECURITIES
  COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR PASSED UPON THE ADEQUACY OR ACCURACY OF THIS PROSPECTUS. ANY REPRESENTATION
  TO THE CONTRARY IS A CRIMINAL OFFENSE.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">The date of this reoffer prospectus is August 9,
  2022.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>TABLE OF CONTENTS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="width: 92%; padding-right: 0.8pt"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CAUTIONARY STATEMENT REGARDING FORWARD LOOKING STATEMENTS</FONT></A></TD>
      <TD STYLE="width: 1%; padding-right: 0.8pt">&nbsp;</TD>
      <TD STYLE="width: 7%; padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding-right: 0.8pt"><A HREF="#a_002"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">WHERE YOU CAN FIND MORE INFORMATION</FONT></A></TD>
      <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding-right: 0.8pt"><A HREF="#a_003"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE</FONT></A></TD>
      <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding-right: 0.8pt"><A HREF="#a_004"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RISK FACTORS</FONT></A></TD>
      <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding-right: 0.8pt"><A HREF="#a_005"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">USE OF PROCEEDS</FONT></A></TD>
      <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding-right: 0.8pt"><A HREF="#a_006"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">DETERMINATION OF OFFERING PRICE</FONT></A></TD>
      <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding-right: 0.8pt"><A HREF="#a_007"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SELLING STOCKHOLDERS</FONT></A></TD>
      <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding-right: 0.8pt"><A HREF="#a_008"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PLAN OF DISTRIBUTION</FONT></A></TD>
      <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding-right: 0.8pt"><A HREF="#a_009"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">LEGAL MATTERS</FONT></A></TD>
      <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding-right: 0.8pt"><A HREF="#a_010"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">EXPERTS</FONT></A></TD>
      <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">No dealer, salesperson or
  other person is authorized to give any information or to represent anything not contained in this reoffer prospectus. You must not rely
  on any unauthorized information or representations. This reoffer prospectus and any prospectus supplement do not constitute an offer to
  sell or a solicitation of any offer to buy any securities in any jurisdiction to any person to whom it is unlawful to make such offer
  or solicitation in such jurisdiction. The information contained in this reoffer prospectus is current only as of its date.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Unless otherwise indicated,
  all references in this reoffer prospectus to &ldquo;Workhorse,&rdquo; the &ldquo;Company,&rdquo; &ldquo;we,&rdquo; &ldquo;our,&rdquo;
  &ldquo;us,&rdquo; or similar terms refer to Workhorse Group Inc. and its subsidiaries.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 5; Options: NewSection; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>CAUTIONARY STATEMENT REGARDING FORWARD LOOKING
  STATEMENTS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I>This reoffer prospectus
  contains or incorporates by reference &ldquo;forward-looking statements&rdquo; within the meaning of the Private Securities Litigation
  Reform Act of 1995 and Section 27A of the Securities Act of 1933, as amended, that reflect our current expectations that involve risks
  and uncertainties. These statements are made under the &ldquo;safe harbor&rdquo; provisions of the U.S. Private Securities Litigation
  Reform Act of 1995. When used in this prospectus, the words &ldquo;anticipate&rdquo;, &ldquo;expect&rdquo;, &ldquo;plan&rdquo;, &ldquo;believe&rdquo;,
  &ldquo;seek&rdquo;, &ldquo;estimate&rdquo; and similar expressions are intended to identify forward-looking statements. These are statements
  that relate to future periods and include, but are not limited to, statements about the features, benefits and performance of our products,
  our ability to introduce new product offerings and increase revenue from existing products, expected expenses including those related
  to selling and marketing, product development and general and administrative, our beliefs regarding the health and growth of the market
  for our products, anticipated increase in our customer base, expansion of our products functionalities, expected revenue levels and sources
  of revenue, expected impact, if any, of legal proceedings, the adequacy of liquidity and capital resources, and expected growth in business.
  Forward-looking statements are statements that are not historical facts. Such forward-looking statements are subject to risks and uncertainties,
  which could cause actual results to differ materially from the forward-looking statements contained in this prospectus Factors that could
  cause actual results to differ materially include, but are not limited to: our ability to develop and manufacture our new product portfolio,
  including the recently announced W750, W56 and W34 platforms; our ability to attract and retain customers for our existing and new products;
  risks associated with obtaining orders and executing upon such orders; supply chain disruptions, including constraints on steel and semiconductors
  and resulting increases in costs impacting our company, our customers, our suppliers or the industry; our ability to implement modifications
  to vehicles to achieve compliance with Federal Motor Vehicle Safety Standards and to meet customer demands with respect to the C-1000s;
  the results of our ongoing review of the Company&rsquo;s business and go-forward operating and commercial plans; our ability to capitalize
  on opportunities to deliver products to meet customer requirements; our limited operations and need to expand and enhance elements of
  our production process to fulfill product orders; the ability to protect our intellectual property; negative impacts stemming from the
  continuing COVID-19 pandemic; market acceptance for our products; our ability to control our expenses; potential competition, including
  without limitation shifts in technology; global and local business conditions; acts of war (including without limitation the conflict
  in Ukraine) and/or terrorism; the prices being charged by our competitors; our inability to retain key members of our management team;
  our inability to raise additional capital to fund our operations and business plan; our inability to maintain our listing of our securities
  on the Nasdaq Capital Market; our inability to satisfy our customer warranty claims; the outcome of any regulatory or legal proceedings;
  our liquidity and other risks and uncertainties and other factors discussed from time to time in our filings with the Securities and Exchange
  Commission (&ldquo;SEC&rdquo;), including our annual report on Form 10-K filed with the SEC. Forward-looking statements speak only as
  of the date hereof. We expressly disclaim any obligation or undertaking to release publicly any updates or revisions to any forward-looking
  statements contained herein to reflect any change in our expectations with regard thereto or any change in events, conditions or circumstances
  on which any such statement is based, except as required by law.</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I>Any forward-looking statement
  made by us in this reoffer prospectus speaks only as of the date of this reoffer prospectus. Factors or events that could cause our actual
  results to differ may emerge from time to time, and it is not possible for us to predict all of them. We may not actually achieve the
  plans, intentions or expectations disclosed in our forward-looking statements and you should not place undue reliance on our forward-looking
  statements. Our forward-looking statements do not reflect the potential impact of any future acquisitions, investments or other strategic
  transactions we may make. We undertake no obligation to publicly update or review any forward-looking statement, whether as a result of
  new information, future developments or otherwise, except as may be required by any applicable securities laws.</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  
  <!-- Field: Page; Sequence: 6; Options: NewSection; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_002"></A>WHERE YOU CAN FIND MORE INFORMATION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We are subject to the
  informational requirements of the Securities Exchange Act of 1934, as amended, and in accordance therewith file annual, quarterly and
  current reports, proxy statements and other information with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;). Such
  reports, proxy statements and other information can be read and copied at the Commission&rsquo;s public reference facilities at 100 F
  Street, N.E., Washington, D.C. 20549, at prescribed rates. Please call the Commission at 1-800-732-0330 for further information on the
  operation of the public reference facilities. In addition, the Commission maintains a website that contains reports, proxy and information
  statements and other information regarding registrants that file electronically with the Commission. The address of the Commission&rsquo;s
  website is www.sec.gov.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We make available free
  of charge on or through our website at www.workhorse.com, our Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports
  on Form 8-K and amendments to those reports filed or furnished pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934,
  as amended, as soon as reasonably practicable after we electronically file such material with or otherwise furnish it to the Commission.
  Information on our website is not incorporated by reference in this prospectus and is not a part of this prospectus.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We will provide without
  charge to each person to whom a copy of this prospectus is delivered, upon written or oral request, a copy of any or all of the information
  that has been incorporated by reference in this prospectus but not delivered with this prospectus (other than an exhibit to these filings,
  unless we have specifically incorporated that exhibit by reference in this prospectus). Any such request should be addressed to us at:
  3600 Park 42 Drive, Suite 160E, Sharonville, OH 45241, Attention: Investor Relations.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_003"></A>INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Commission allows
  us to &ldquo;incorporate by reference&rdquo; the information we have filed with it, which means that we can disclose important information
  to you by referring you to those documents. The information we incorporate by reference is an important part of this reoffer prospectus,
  and later information that we file with the Commission will automatically update and supersede this information. We incorporate by reference
  the documents listed below and any future documents we file with the Commission pursuant to Sections 13(a), 13(c), 14 or 15(d) of the
  Securities Exchange Act of 1934, as amended, subsequent to the date of this prospectus and prior to the termination of the offering (excluding,
  in either case, information that has been &ldquo;furnished&rdquo; but not &ldquo;filed&rdquo; for purposes of the Exchange Act).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000142528722000031/wkhs-20211231.htm">Form 10-K</A> for the fiscal year ended December 31, 2021, filed with the Securities and Exchange Commission on March 1, 2022.</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Quarterly Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000142528722000088/wkhs-20220630.htm">Form 10-Q</A> for the three months ended June 30, 2022, filed with the Securities and Exchange Commission on August 9, 2022.</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD>
      <TD STYLE="padding-left: -0.125in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
      Current Reports on Form 8-K filed with the Securities Exchange Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022000479/ea153443-8k_workhorse.htm">January
      4, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022009197/ea156147-8k_workhorse.htm">February 24,
      2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000142528722000030/wkhs-20220301.htm">March 1, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022010669/ea156496-8k_workhorse.htm">March
      4, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022011444/ea156668-8k_workhorse.htm">March 10,
      2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022018314/ea158118-8k_workhorse.htm">April 6, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022018565/ea158160-8k_workhorse.htm">April
      7, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022018792/ea158215-8k_workhorse.htm">April 8,
      2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022021020/ea158731-8k_workhorse.htm">April 21, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022024350/ea159504-8k_workhorse.htm">May
      6, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000142528722000070/wkhs-20220510.htm">May 10, 2022</A> and
      <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000142528722000086/wkhs-20220809.htm">August 9, 2022</A> (other than any portions thereof deemed furnished and not filed); and</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The description of our common stock contained in the Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000101376216001214/f8a12b0116_workhorsegroup.htm">Form 8-A</A> filed on January 5, 2016 pursuant to Section 12(b) of the Exchange Act, including any amendment or report updating such description.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_004"></A>RISK FACTORS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Investing in our common stock involves a high
  degree of risk. You should consider carefully the risks and uncertainties and all other information contained in this reoffer prospectus,
  including the risks and uncertainties concerning our business and an investment in our common stock discussed in our Annual Report on
  Form 10-K for the year ended December 31, 2021, as well as those discussed in our other filings with the Securities and Exchange Commission,
  together with the other information contained in and incorporated by reference into this reoffer prospectus, before deciding whether to
  invest in our common stock. Such risks and uncertainties are not the only ones we face. Additional risks and uncertainties that we are
  unaware of, or that we believe are not material, may also become important factors that adversely affect our business. If any of such
  risks actually occurs, our business, financial condition, results of operations, and future prospects could be materially and adversely
  affected. In that event, the market price of our common stock could decline, and you could lose part or all of your investment.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 8; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_005"></A>USE OF PROCEEDS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Except for limited funds to be received upon exercise
  of the Stock Options assuming a cash exercise, we will not receive any proceeds from the sale of any of our common stock by the Selling
  Stockholders. We have agreed to pay all expenses relating to registering the common stock covered by this reoffer prospectus. The Selling
  Stockholders will pay any brokerage commissions and/or similar charges incurred in connection with the sale of the common stock covered
  hereby.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_006"></A>DETERMINATION OF OFFERING PRICE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Selling Stockholders may sell the common shares
  issued to them from time-to-time at prices and on terms then prevailing or at prices related to the then current market price, or in negotiated
  transactions.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_007"></A>SELLING STOCKHOLDERS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All of the shares of our common stock registered
  for resale under the Registration Statement of which this reoffer prospectus</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">forms a part have been acquired, or will be
  acquired prior to the offer and sale of such shares, by the Selling Stockholders pursuant to direct grants under the 2017 Plan,
  pursuant to the exercise of stock options granted under the 2017 Plan or pursuant to
  Restricted Stock Purchase Offers made pursuant to the 2017 Plan. We intend to supplement this prospectus from time to time with the
  names of the Selling Stockholders and the amounts of the shares to be offered for sale by them as Selling Stockholders.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth, as of the date
  of this prospectus, the number of shares beneficially owned by each current Selling Stockholder. The number of shares in the column &ldquo;Shares
  Beneficially Owned Prior to the Offering&rdquo; represents the total number of shares that a Selling Stockholder currently owns or has
  the right to acquire within sixty (60) days of the date of this prospectus. The number of shares in the column &ldquo;Shares Which May
  be Offered&rdquo; represents all of the shares that a Selling Stockholder may offer under this reoffer prospectus and includes shares
  issuable upon the exercise of options and vesting under Restricted Stock Award Agreements that have not yet vested and are not included
  in the column &ldquo;Beneficially Owned Prior to the Offering.&rdquo; The table and footnotes assume that the Selling Stockholders will
  sell all of the shares listed in the column &ldquo;Shares Which May be Offered.&rdquo; However, because the Selling Stockholders may sell
  all or some of their shares under this reoffer prospectus from time to time, or in another permitted manner, we cannot assure you as to
  the actual number of shares that will be sold by the Selling Stockholders or that will be held by the Selling Stockholders after completion
  of any sales. We do not know how long the Selling Stockholders will hold the shares before selling them. Beneficial ownership is determined
  in accordance with Rule 13d-3 promulgated by the Securities and Exchange Commission under the Securities Exchange Act of 1934, as amended
  (the &ldquo;Exchange Act&rdquo;). Except as described below, none of the Selling Stockholders has held any position or office, or has
  otherwise had a material relationship, with us or any of our subsidiaries within the past three years other than as a result of the ownership
  of our common stock or other securities.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">As of the date of this
  prospectus, we have not yet identified which, if any, persons who have received or will in the future receive awards pursuant to the 2017
  Plan will be Selling Stockholders. Accordingly, we intend to amend or supplement this prospectus from time to time to update the disclosures
  set forth in the table, below. Because the we have not yet determined which potential Selling Stockholders will be Selling Stockholders,
  because Selling Stockholders identified in the table when it is supplemented may sell some or all of the shares owned by them which are
  included in this prospectus, and because there are currently no agreements, arrangements, or understandings with respect to the sale of
  any such shares, no estimate can be given as to the number of shares available for resale hereby that will be held by the Selling Stockholders
  upon termination of the offering made hereby. We have assumed, therefore, for purposes of the following table as it may be amended or
  supplemented, that the Selling Stockholders will sell all of the shares owned by them which are being offered hereby, but will not sell
  any other shares of our common stock they presently own. To our knowledge, none of the selling shareholders are broker-dealers or affiliates
  of broker-dealers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 20%; text-align: center">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Selling Stockholder* (1)</B></P></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 18%; text-align: center">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Position with the<BR>
   Company</B></P></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 18%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Shares Beneficially<BR>
   Owned Prior to<BR>
   Offering&nbsp;(2)</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 18%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Shares Which May be<BR>
   Offered (3)</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 18%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Shares Beneficially<BR>
   Owned after Offering</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Names of the Selling Stockholders who will sell &ldquo;control
  securities&rdquo; pursuant to this prospectus will be added by prospectus supplement pursuant to Rule 424(b) under the Securities Act,
  as permitted by General Instruction C to Form S-8.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">The address for each of the Selling Stockholders is c/o Workhorse
  Group Inc., 3600 Park 42 Drive, Suite 160E, Sharonville, OH 45241.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">Under Rule 13d-3 of the Exchange Act, beneficial ownership includes
  any shares as to which the Selling Stockholder has sole or shared voting power or investment power and also any shares, which the Selling
  Stockholder has the right to acquire within 60 days. &ldquo;Shares Beneficially Owned after Offering&rdquo; assumes the sale of all of
  the common stock offered by this Reoffer Prospectus and no other purchases or sales of our common stock by the Selling Stockholders.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(3)</TD><TD STYLE="text-align: justify">Includes shares that are issuable upon exercise of stock options
  issued pursuant to the Plan, some of which are not, and will not become vested within 60 days from August 9, 2022 and are not included
  in the calculation of &ldquo;Shares Beneficially Owned Prior to this Offering.&rdquo;</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 10; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_008"></A>PLAN OF DISTRIBUTION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The purpose of this reoffer prospectus is to allow
  the Selling Stockholders to offer for sale Shares acquired by the Selling Stockholders after the date of this reoffer prospectus and include
  2,355,625 of such Shares acquired pursuant to the 2017 Plan.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The decision to sell any shares is within the
  discretion of the holders thereof, subject generally to our policies affecting the timing and manner of sale of common stock by certain
  individuals. There can be no assurance that any of the shares
  will be sold by the Selling Stockholders. These dispositions may be at fixed prices, at prevailing market prices at the time of sale,
  at prices related to the prevailing market price, at varying prices determined at the time of sale, or at negotiated prices.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Selling Stockholders may use any one or more
  of the following methods when disposing of common stock or interests therein:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in; padding-right: 0.8pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in; padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ordinary brokerage transactions and transactions in which the broker-dealer solicits purchasers;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">block trades in which the broker-dealer will attempt to sell the shares as agent but may position and resell a portion of the block as principal to facilitate the transaction;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">purchases by a broker-dealer as principal and resale by the broker-dealer for its account;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an exchange distribution in accordance with the rules of the applicable exchange;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">privately negotiated transactions;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">settlement of short sales entered into after the effective date of the registration statement of which this prospectus is a part;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">in transactions through broker-dealers that agree with the Selling Stockholders to sell a specified number of such securities at a stipulated price per security;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">through the writing or settlement of options or other hedging transactions, whether through an options exchange or otherwise;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a combination of any of the foregoing methods of sale; or</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.8pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any other method permitted pursuant to applicable law.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">If a Selling Stockholder
  effects such transactions by selling shares of our common stock to or through underwriters, broker-dealers or agents, such underwriters,
  broker-dealers or agents may receive commissions in the form of discounts, concessions or commissions from such Selling Stockholder or
  commissions from purchasers of our common stock for whom they may act as agent or to whom they may sell as principal (which discounts,
  concessions or commissions as to particular underwriters, broker-dealers or agents may be in excess of those customary in the types of
  transactions involved).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Selling Stockholders
  and any broker-dealer participating in the distribution of our common stock may be deemed to be &ldquo;underwriters&rdquo; within the
  meaning of the Securities Act of 1933, as amended, and any commission paid, or any discounts or concessions allowed to, any such broker-dealer
  may be deemed to be underwriting commissions or discounts under the Securities Act of 1933, as amended. At the time a particular offering
  of the securities is made, a prospectus supplement, if required, will be distributed which will set forth the aggregate amount of securities
  being offered and the terms of the offering, including the name or names of any broker-dealers or agents, any discounts, commissions and
  other terms constituting compensation from the Selling Stockholders and any discounts, commissions or concessions allowed, reallowed or
  paid to broker-dealers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Selling Stockholders
  may choose not to sell any or may choose to sell less than all of our common stock registered pursuant to the registration statement,
  of which this reoffer prospectus forms a part.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We will pay the expenses
  of the registration of our common stock sold by the Selling Stockholders, including, without limitation, Securities and Exchange Commission
  filings fees; provided, however, that the Selling Stockholders will pay all underwriting discounts and selling commissions, if any. As
  and when we are required to update this reoffer prospectus, we may incur additional expenses.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Once sold under the registration
  statement, of which this reoffer prospectus forms a part, our common stock will be freely tradable in the hands of persons other than
  our affiliates. We have notified the Selling Stockholders of the need to deliver a copy of this reoffer prospectus in connection with
  any sale of the shares.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">In order to comply with
  certain state securities laws, if applicable, the shares may be sold in such jurisdictions only through registered or licensed brokers
  or dealers. In certain states, the shares may not be sold unless the shares have been registered or qualified for sale in such state or
  an exemption from regulation or qualification is available and is complied with. Sales of shares must also be made by the Selling Stockholders
  in compliance with all other applicable state securities laws and regulations.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">In addition to any shares
  sold hereunder, Selling Stockholders may, at the same time, sell any shares of common stock owned by them in compliance with all of the
  requirements of Rule 144, regardless of whether such shares are covered by this reoffer prospectus.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 11; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_009"></A>LEGAL MATTERS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Parsons Behle &amp; Latimer PLC, has passed upon
  the validity of the shares of our common stock offered by the Selling Stockholders under this prospectus.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_010"></A>EXPERTS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">The audited financial statements incorporated
  by reference in this Reoffer Prospectus and elsewhere in the registration statement have been so incorporated by reference in reliance
  upon the reports of Grant Thornton LLP, independent registered public accountants, upon the authority of said firm as experts in accounting
  and auditing.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Prospectus</U></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">2,295,625 Shares</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><IMG SRC="image_001.jpg" ALT=""></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WORKHORSE GROUP INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Common Stock par value $0.001</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">August 9, 2022</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 13 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 1. Plan Information.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The documents containing the
  information specified in Item 1 will be delivered to participants in the Workhorse Group Inc. 2017 Incentive Stock Plan as specified by
  Rule 428(b)(1) of the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;). Such documents are not required to be and
  are not filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) either as part of this Registration Statement
  or as prospectuses or prospectus supplements pursuant to Rule 424. These documents and the documents incorporated by reference in this
  Registration Statement pursuant to Item 3 of Part II of this Form S-8, taken together, constitute a prospectus that meets the requirements
  of Section 10(a) of the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 2. Registrant Information and Employee Plan Annual Information.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Upon written or oral request,
  any of the documents incorporated by reference in Item 3 of Part II of this Registration Statement (which documents are incorporated by
  reference in this Section 10(a) Prospectus), other documents required to be delivered to eligible employees, non-employee directors and
  consultants, pursuant to Rule 428(b) are available without charge by contacting:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 100%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">James D. Harrington</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Chief Administrative Officer, General Counsel and
      Secretary</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Workhorse Group Inc.</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3600 Park 42 Drive, Suite 160E</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sharonville, Ohio</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">513-360-4704</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 14; Options: NewSection; Value: 9 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Incorporation of Documents by Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following documents which have been filed by
  Workhorse Group Inc., a Nevada corporation (the &ldquo;Registrant&rdquo;), with the Commission are incorporated into this Registration
  Statement by reference:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in; text-align: justify">&#9679;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000142528722000031/wkhs-20211231.htm">Form 10-K</A> for the fiscal year ended December 31, 2021, filed with the Securities and Exchange Commission on March 1, 2022;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&#9679;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Quarterly Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000142528722000088/wkhs-20220630.htm">Form 10-Q</A> for the three months ended June 30, 2022, filed with the Securities and Exchange Commission on August 9, 2022;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&#9679;</TD>
      <TD STYLE="padding-left: -0.125in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
      Current Reports on Form 8-K filed with the Securities Exchange Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022000479/ea153443-8k_workhorse.htm">January
      4, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022009197/ea156147-8k_workhorse.htm">February 24,
      2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000142528722000030/wkhs-20220301.htm">March 1, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022010669/ea156496-8k_workhorse.htm">March
      4, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022011444/ea156668-8k_workhorse.htm">March 10,
      2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022018314/ea158118-8k_workhorse.htm">April 6, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022018565/ea158160-8k_workhorse.htm">April
      7, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022018792/ea158215-8k_workhorse.htm">April 8,
      2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022021020/ea158731-8k_workhorse.htm">April 21, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000121390022024350/ea159504-8k_workhorse.htm">May
      6, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000142528722000070/wkhs-20220510.htm">May 10, 2022 </A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000142528722000086/wkhs-20220809.htm">August
      9, 2022</A> (other than any portions thereof deemed furnished and not filed); and</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&#9679;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the description of our common stock contained in the Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1425287/000101376216001214/f8a12b0116_workhorsegroup.htm">Form 8-A</A> filed on January 5, 2016 pursuant to Section 12(b) of the Exchange Act, including any amendment or report updating such description.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All documents subsequently
  filed by the Registrant with the Commission pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing
  of a post-effective amendment which 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 of this Registration Statement
  from the date of filing of such documents.&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Any statement contained herein
  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 herein or in any other subsequently filed document that also is
  or is deemed to be incorporated herein by reference modifies or supersedes such earlier statement.&nbsp;Any 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: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 4. Description of Securities.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 5. Interests of Named Experts and Counsel.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 6. Indemnification of Directors and Officers.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Nevada Revised Statutes
  provide the registrant with the power to indemnify any of its directors, officers, employees and agents as follows:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="width: 0.5in; padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 0.25in; padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;a corporation may 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, except an action by or in the right of the corporation, by reason of the fact that he or she 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 him or her in connection with the action, suit or proceeding if he or she acted in good faith and in a manner which he or she 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 his or her conduct was unlawful;</FONT></TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <P STYLE="margin: 0"></P>
  
  <!-- Field: Page; Sequence: 15; Options: NewSection; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify; width: 0.5in">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;a corporation may 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 the right of the corporation to procure a judgment in its favor by reason of the fact that he or she 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 amounts paid in settlement and attorneys&rsquo; fees actually and reasonably incurred by him or her in connection with the defense or settlement of the action or suit if he or she acted in good faith and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the corporation. Indemnification may not be made for any claim, issue or matter as to which such a person has been adjudged by a court of competent jurisdiction, after exhaustion of all appeals therefrom, to be liable to the corporation or for amounts paid in settlement to the corporation, unless and only to the extent that the court in which the action or suit was brought or other court of competent jurisdiction determines upon application that in view of all the circumstances of the case, the person is fairly and reasonably entitled to indemnity for such expenses as the court deems proper; and</FONT></TD></TR>
    <TR>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;to the extent that a director, officer, employee or agent of a corporation has been successful on the merits or otherwise in defense of any action, suit or proceeding, or in defense of any claim, issue or matter therein, the corporation must indemnify him or her against expenses, including attorneys&rsquo; fees, actually and reasonably incurred by him or her in connection with the defense.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Nevada Revised Statutes
  further provide that a corporation may make any discretionary indemnification only as authorized in the specific case upon a determination
  that indemnification of the director, officer, employee or agent is proper in the circumstances. The determination must be made:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="width: 0.5in; padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in; padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">by
  the stockholders of the corporation;</FONT></TD></TR>
    <TR>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="vertical-align: top; padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">by
  the board of directors of the corporation by majority vote of a quorum consisting of directors who were not parties to the action, suit
  or proceeding;</FONT></TD></TR>
    <TR>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if
  a majority vote of a quorum consisting of directors who were not parties to the action, suit or proceeding so orders, by independent
  legal counsel in a written opinion;</FONT></TD></TR>
    <TR>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if
  a quorum consisting of directors who were not parties to the action, suit or proceeding cannot be obtained, by independent legal counsel
  in a written opinion; or</FONT></TD></TR>
    <TR>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">by court order.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Nevada Revised Statutes
  additionally provide that a corporation may purchase and maintain insurance or make other financial arrangements 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 for any liability asserted against
  him or her and liability and expenses incurred by him or her in his or her capacity as a director, officer, employee or agent, or arising
  out of his or her status as such, whether or not the corporation has the authority to indemnify him or her against such liability and
  expenses. As of the date hereof, the registrant has secured such a director and officer liability insurance policy.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company&rsquo;s Bylaws
  requires the Company&nbsp;provide that it shall indemnify any of its directors or officers to the fullest extent permitted by law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 7. Exemption from Registration Claimed.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 6%; padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="width: 94%; padding-right: 2.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not applicable.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 16; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></FONT></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 8. Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR>
      <TD STYLE="text-align: left; border-bottom: black 1.5pt solid; vertical-align: bottom; width: 10%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit Number</B></FONT></TD>
      <TD STYLE="text-align: left; padding-bottom: 1.5pt; vertical-align: bottom; width: 1%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; width: 89%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea164082ex4-1_workhorse.htm">Workhorse Group Inc. 2017 Incentive Stock Plan*</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea164082ex5-1_workhorse.htm">Opinion of Parsons Behle &amp; Latimer PLC*</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea164082ex23-1_workhorse.htm">Consent of Grant Thornton LLP*</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea164082ex5-1_workhorse.htm">Consent of Parsons Behle &amp; Latimer PLC (see Exhibit 5.1)*</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#b_001">Power of Attorney (included in signature page)*</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD>107</TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea164082ex-fee_workhorse.htm">Filing Fee Table*</A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%">
  <TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="text-align: left; width: 0.25in">*</TD><TD STYLE="text-align: justify">Filed herewith</TD>
  </TR>
  </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 9. Undertakings.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in; padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)&nbsp;&nbsp;</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The undersigned Registrant hereby undertakes:</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in; padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="width: 0.5in; padding-right: 2.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD>
      <TD STYLE="padding-right: 2.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.75in; padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="width: 0.25in; padding-right: 2.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">i</FONT></TD>
      <TD STYLE="padding-right: 2.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To include any prospectus required by section 10(a)(3) of the Securities Act;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-right: 1.6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii</FONT></TD>
      <TD STYLE="padding-right: 1.6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To reflect in the prospectus any facts or events arising after the effective date of the 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 the registration statement.&nbsp;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 and of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20&nbsp;percent change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration statement; and</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-right: 1.6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii</FONT></TD>
      <TD STYLE="padding-right: 1.6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">provided, however, that paragraphs (1)(a)(i) and
  (1)(a)(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 Commission 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: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in; padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.5in; padding-right: 2.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD>
      <TD STYLE="padding-right: 2.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in; padding-top: 1.3pt; padding-right: 1.3pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.5in; padding-right: 2.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD>
      <TD STYLE="padding-right: 2.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in; padding-right: 2.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
      <TD STYLE="padding-right: 2.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 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></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in; padding-right: 2.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
      <TD STYLE="padding-right: 2.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable.&nbsp;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.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 17; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></FONT></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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 Loveland, State of Ohio, on this 9th day of&nbsp;August 2022.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WORKHORSE GROUP INC.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 36%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Richard Dauch</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Richard Dauch</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Principal Executive Officer)</I></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.8pt 0pt 0">By:</P></TD>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Robert M. Ginnan</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Robert M. Ginnan</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-right: 2.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-right: 2.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Principal Financial Officer)</I></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-right: 2.4pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD>
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/Gregory T. Ackerson</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-right: 2.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gregory T. Ackerson</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-right: 2.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Accounting Officer</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-right: 2.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Principal Accounting Officer)</I></FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><A NAME="b_001"></A>Each person whose signature appears below constitutes
  and appoints Richard Dauch and Robert M. Ginnan, his true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution,
  severally, for him and in his name, place and stead, in any and all capacities, in connection with the Registrant&rsquo;s Registration
  Statement on Form&nbsp;S-8 under the Securities Act of 1933, including to sign any and all amendments (including post-effective amendments
  or supplements) to this Registration Statement, and to file the same, with all exhibits thereto and other documents in connection therewith,
  with the Securities and Exchange Commission and any applicable securities exchange or securities self-regulatory body, granting unto said
  attorneys-in-fact and agents, each acting alone, full power and authority to do and perform each and every act and thing requisite and
  necessary to be done in and about the premises, as fully, to all intents and purposes, as he might or could do in person, hereby ratifying
  and confirming all that said attorneys-in-fact and agents, or his substitute or substitutes, may lawfully do or cause to be done by virtue
  hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 33%; border-bottom: black 1.5pt solid; padding-right: 1.6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;SIGNATURE</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%; padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="width: 37%; border-bottom: black 1.5pt solid; padding-right: 1.6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>TITLE</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%; padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="width: 28%; border-bottom: black 1.5pt solid; padding-right: 1.6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>DATE</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Richard Dauch</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer and Director</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 9, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Richard Dauch</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Principal Executive Officer)</I></FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Robert M. Ginnan</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 9, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Robert M. Ginnan</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<I>Principal Financial Officer</I>)</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Gregory T. Ackerson</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Gregory T. Ackerson</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Controller</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>(Principal Accounting Officer)</I></P></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">August 9, 2022</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Raymond Chess</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 9, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Raymond Chess</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Gerald B. Budde</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 9, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gerald B. Budde</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ H. Benjamin Samuels</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 9, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">H. Benjamin Samuels</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Harry DeMott</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 9, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Harry DeMott</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Michael L. Clark</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 9, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael L. Clark</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Pamela Mader</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 9, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pamela Mader</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Jacqueline A. Dedo</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 9, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jacqueline A. Dedo</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ William G. Quigley III</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 9, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-top: Black 1.5pt solid; padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">William G. Quigley III</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Austin Scott Miller</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 9, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-top: Black 1.5pt solid; padding-top: 1.3pt; padding-right: 1.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Austin Scott Miller</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    </TABLE>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Exhibit Index</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR>
      <TD STYLE="text-align: left; vertical-align: bottom; width: 10%; border-bottom: black 1.5pt solid; padding-right: 2.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit Number</B></FONT></TD>
      <TD STYLE="text-align: left; padding-bottom: 1.5pt; vertical-align: bottom; width: 1%; padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 89%; border-bottom: black 1.5pt solid; padding-right: 2.4pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="background-color: #CCEEFF">
      <TD STYLE="vertical-align: top; padding-right: 2.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="vertical-align: top; padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-right: 2.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea164082ex4-1_workhorse.htm">Workhorse Group Inc. 2017 Incentive Stock Plan*</A></FONT></TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="background-color: #CCEEFF">
      <TD STYLE="padding-right: 2.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-right: 2.4pt"><A HREF="ea164082ex5-1_workhorse.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Parsons Behle &amp; Latimer PLC</FONT>*</A></TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="background-color: #CCEEFF">
      <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea164082ex23-1_workhorse.htm">Consent of Grant Thornton LLP*</A></FONT></TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="background-color: #CCEEFF">
      <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea164082ex5-1_workhorse.htm">Consent of Parsons Behle &amp; Latimer PLC (see Exhibit 5.1)*</A></FONT></TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT></TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt"><A HREF="#b_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Power of Attorney (included in signature page)*</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="padding-right: 0.8pt">107</TD>
      <TD STYLE="padding-top: 1.3pt; padding-right: 1.3pt">&nbsp;</TD>
      <TD STYLE="padding-right: 0.8pt"><A HREF="ea164082ex-fee_workhorse.htm">Filing Fee Table*</A></TD></TR>
    </TABLE>
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  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith</TD>
  </TR></TABLE>
  
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  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">II-6</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea164082-s8_workhorsegroup.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 148845}]
metadata_filer: {"company-data": {"conformed-name": "Workhorse Group Inc.", "cik": "0001425287", "assigned-sic": "3711", "irs-number": "261394771", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-266729", "film-number": "221150173"}, "business-address": {"street1": "100 COMMERCE DRIVE", "city": "LOVELAND", "state": "OH", "zip": "45140", "phone": "513-360-4704"}, "mail-address": {"street1": "100 COMMERCE DRIVE", "city": "LOVELAND", "state": "OH", "zip": "45140"}, "former-company": [{"former-conformed-name": "AMP Holding Inc.", "date-changed": "20100525"}, {"former-conformed-name": "Title Starts Online, Inc.", "date-changed": "20080128"}]}
text: Registration
  No. 333-
  _______
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C.  20549
  _______________
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  WORKHORSE GROUP INC.
  (Exact Name of Registrant as Specified in
  Its Charter)
  Nevada
  (State or Other Jurisdiction of Incorporation or Organization)
  26-1394771
  (I.R.S.  Employer Identification No.)
  3600 Park 42 Drive, Suite 160E
  Sharonville, Ohio
  45241
  (Address of Principal Executive Offices)
  (Zip Code)
  Workhorse Group Inc.
  2017 Incentive Stock Plan
  (Full Title of the Plan)
  James D. Harrington, Chief Administrative Officer, General Counsel and Secretary
  3600 Park 42 Drive, Suite 160E
  Sharonville, Ohio
  (Name and Address of Agent For Service)
  513-360-4704
  (Telephone Number, Including Area Code, of Agent For Service)
  Copies to
  :
  Arthur McMahon, III
  425 Walnut Street, Suite 1800
  Cincinnati, Ohio
  Indicate by check mark whether registrant is a
  large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large
  accelerated filer," "accelerated filer," and "smaller reporting company" in Rule 12b-2 of the Exchange Act.
  (Check one):
  Large accelerated filer
  ☐
  Accelerated Filer
  ☒
  Non-accelerated filer
  ☐
  Smaller reporting company
  ☒
  EXPLANATORY NOTE
  This Registration
  Statement registers shares of common stock, par value $0.001 per share, of Workhorse Group Inc. (the "Company"),
  consisting of (i) shares that may in the future be issued under the 2017 Incentive Stock Plan (the "2017 Plan") and (ii)
  shares of common stock that have been acquired or may be acquired in the future by certain employees, directors and consultants of
  the Company (the "Selling Stockholders") pursuant to the 2017 Plan. The shares of Common Stock described in clauses (i)
  and (ii) of the preceding sentence are sometimes referred to herein as the "Plan Shares". The 2017 Plan was
  approved by the Company at the time it was created.
  This registration statement
  contains two parts.
  The first part contains a
  "reoffer" prospectus prepared in accordance with Part I of Form S-3 (in accordance with Instruction C of the General Instructions
  to Form S-8). The reoffer prospectus permits reoffers and resales on a continuous or delayed basis of certain Plan Shares that constitute
  "control securities" or "restricted securities," within the meaning of the Securities Act, by the Selling Stockholders
  identified therein or in a supplement thereto who have acquired or may in the future acquire such securities pursuant to the 2017 Plan.
  In addition, certain information relating to future issuances under the 2017 Plan is omitted from Part I, as further described below in
  the following paragraph and under the heading "Item 1. Plan Information".
  The second part contains
  information required to be set forth in the registration statement pursuant to Part II of Form S-8. Pursuant to the Note to Part I of
  Form S-8, the 2017 Plan information specified by Part I of Form S-8 is not required to be filed with the Securities and Exchange Commission.
  The Company will provide without charge to any
  person, upon written or oral request of such person, a copy of each document incorporated by reference in Item 3 of Part II of this registration
  statement (which documents are also incorporated by reference in the reoffer prospectus as set forth in Form S-8), other than exhibits
  to such documents that are not specifically incorporated by reference, the other documents required to be delivered to eligible employees
  pursuant to Rule 428(b) under the Securities Act and additional information about the plan.
  Reoffer Prospectus
  Up to 2,355,625 Shares
  WORKHORSE GROUP INC.
  Common Stock par value $0.001
  This reoffer prospectus
  relates to up to 2,355,625 shares of common stock (the "Shares"), $0.001 par value, of the "Company," that
  may be offered from time to time by certain Selling Stockholders as described under the caption
  "Selling
  Stockholders."
  (the "Selling Stockholders"). The Selling Stockholders consist of our employees, directors,
  officers, and consultants who have acquired or will acquire Shares pursuant to direct grants under our 2017 Incentive Stock Plan
  amended from time to time ("2017 Plan"), pursuant to the exercise of stock options granted under the 2017 Plan or
  pursuant to Restricted Stock Purchase Offers made pursuant to the 2017 Plan.
  We expect to supplement this
  prospectus from time to time with the names of the Selling Stockholders and the amounts of the shares to be offered for sale by them as
  Selling Stockholders.
  The Selling Stockholders
  may sell the shares directly or may sell them through brokers or dealers. Except for limited funds to be received upon exercise of the
  Stock Options assuming a cash exercise, the Company will not receive any of the proceeds from sales made under this reoffer prospectus.
  The Company is paying the expenses incurred in registering these shares, but all selling and other expenses incurred by each of the Selling
  Stockholders will be borne by that Selling Stockholder.
  Our common shares are traded
  on the Nasdaq Capital Market under the symbol "WKHS." On August 8, 2022, our closing price on the Nasdaq Capital Market was
  $4.47 per share.
  INVESTING IN OUR COMMON STOCK INVOLVES RISKS.
  PLEASE SEE THE INFORMATION DESCRIBED UNDER "RISK FACTORS" ON PAGE 3.
  NEITHER THE COMMISSION NOR ANY STATE SECURITIES
  COMMISSION HAS APPROVED OR DISAPPROVED OF THESE SECURITIES OR PASSED UPON THE ADEQUACY OR ACCURACY OF THIS PROSPECTUS. ANY REPRESENTATION
  TO THE CONTRARY IS A CRIMINAL OFFENSE.
  The date of this reoffer prospectus is August 9,
  2022.
  TABLE OF CONTENTS
  CAUTIONARY STATEMENT REGARDING FORWARD LOOKING STATEMENTS
  1
  WHERE YOU CAN FIND MORE INFORMATION
  2
  INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE
  2
  RISK FACTORS
  3
  USE OF PROCEEDS
  4
  DETERMINATION OF OFFERING PRICE
  4
  SELLING STOCKHOLDERS
  5
  PLAN OF DISTRIBUTION
  6
  LEGAL MATTERS
  7
  EXPERTS
  7
  No dealer, salesperson or
  other person is authorized to give any information or to represent anything not contained in this reoffer prospectus. You must not rely
  on any unauthorized information or representations. This reoffer prospectus and any prospectus supplement do not constitute an offer to
  sell or a solicitation of any offer to buy any securities in any jurisdiction to any person to whom it is unlawful to make such offer
  or solicitation in such jurisdiction. The information contained in this reoffer prospectus is current only as of its date.
  Unless otherwise indicated,
  all references in this reoffer prospectus to "Workhorse," the "Company," "we," "our,"
  "us," or similar terms refer to Workhorse Group Inc. and its subsidiaries.
  i
  CAUTIONARY STATEMENT REGARDING FORWARD LOOKING
  STATEMENTS
  This reoffer prospectus
  contains or incorporates by reference "forward-looking statements" within the meaning of the Private Securities Litigation
  Reform Act of 1995 and Section 27A of the Securities Act of 1933, as amended, that reflect our current expectations that involve risks
  and uncertainties. These statements are made under the "safe harbor" provisions of the U.S. Private Securities Litigation
  Reform Act of 1995. When used in this prospectus, the words "anticipate", "expect", "plan", "believe",
  "seek", "estimate" and similar expressions are intended to identify forward-looking statements. These are statements
  that relate to future periods and include, but are not limited to, statements about the features, benefits and performance of our products,
  our ability to introduce new product offerings and increase revenue from existing products, expected expenses including those related
  to selling and marketing, product development and general and administrative, our beliefs regarding the health and growth of the market
  for our products, anticipated increase in our customer base, expansion of our products functionalities, expected revenue levels and sources
  of revenue, expected impact, if any, of legal proceedings, the adequacy of liquidity and capital resources, and expected growth in business.
  Forward-looking statements are statements that are not historical facts. Such forward-looking statements are subject to risks and uncertainties,
  which could cause actual results to differ materially from the forward-looking statements contained in this prospectus Factors that could
  cause actual results to differ materially include, but are not limited to: our ability to develop and manufacture our new product portfolio,
  including the recently announced W750, W56 and W34 platforms; our ability to attract and retain customers for our existing and new products;
  risks associated with obtaining orders and executing upon such orders; supply chain disruptions, including constraints on steel and semiconductors
  and resulting increases in costs impacting our company, our customers, our suppliers or the industry; our ability to implement modifications
  to vehicles to achieve compliance with Federal Motor Vehicle Safety Standards and to meet customer demands with respect to the C-1000s;
  the results of our ongoing review of the Company's business and go-forward operating and commercial plans; our ability to capitalize
  on opportunities to deliver products to meet customer requirements; our limited operations and need to expand and enhance elements of
  our production process to fulfill product orders; the ability to protect our intellectual property; negative impacts stemming from the
  continuing COVID-19 pandemic; market acceptance for our products; our ability to control our expenses; potential competition, including
  without limitation shifts in technology; global and local business conditions; acts of war (including without limitation the conflict
  in Ukraine) and/or terrorism; the prices being charged by our competitors; our inability to retain key members of our management team;
  our inability to raise additional capital to fund our operations and business plan; our inability to maintain our listing of our securities
  on the Nasdaq Capital Market; our inability to satisfy our customer warranty claims; the outcome of any regulatory or legal proceedings;
  our liquidity and other risks and uncertainties and other factors discussed from time to time in our filings with the Securities and Exchange
  Commission ("SEC"), including our annual report on Form 10-K filed with the SEC. Forward-looking statements speak only as
  of the date hereof. We expressly disclaim any obligation or undertaking to release publicly any updates or revisions to any forward-looking
  statements contained herein to reflect any change in our expectations with regard thereto or any change in events, conditions or circumstances
  on which any such statement is based, except as required by law.
  Any forward-looking statement
  made by us in this reoffer prospectus speaks only as of the date of this reoffer prospectus. Factors or events that could cause our actual
  results to differ may emerge from time to time, and it is not possible for us to predict all of them. We may not actually achieve the
  plans, intentions or expectations disclosed in our forward-looking statements and you should not place undue reliance on our forward-looking
  statements. Our forward-looking statements do not reflect the potential impact of any future acquisitions, investments or other strategic
  transactions we may make. We undertake no obligation to publicly update or review any forward-looking statement, whether as a result of
  new information, future developments or otherwise, except as may be required by any applicable securities laws.
  1
  WHERE YOU CAN FIND MORE INFORMATION
  We are subject to the
  informational requirements of the Securities Exchange Act of 1934, as amended, and in accordance therewith file annual, quarterly and
  current reports, proxy statements and other information with the Securities and Exchange Commission (the "Commission"). Such
  reports, proxy statements and other information can be read and copied at the Commission's public reference facilities at 100 F
  Street, N.E., Washington, D.C. 20549, at prescribed rates. Please call the Commission at 1-800-732-0330 for further information on the
  operation of the public reference facilities. In addition, the Commission maintains a website that contains reports, proxy and information
  statements and other information regarding registrants that file electronically with the Commission. The address of the Commission's
  website is www.sec.gov.
  We make available free
  of charge on or through our website at www.workhorse.com, our Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports
  on Form 8-K and amendments to those reports filed or furnished pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934,
  as amended, as soon as reasonably practicable after we electronically file such material with or otherwise furnish it to the Commission.
  Information on our website is not incorporated by reference in this prospectus and is not a part of this prospectus.
  We will provide without
  charge to each person to whom a copy of this prospectus is delivered, upon written or oral request, a copy of any or all of the information
  that has been incorporated by reference in this prospectus but not delivered with this prospectus (other than an exhibit to these filings,
  unless we have specifically incorporated that exhibit by reference in this prospectus). Any such request should be addressed to us at:
  3600 Park 42 Drive, Suite 160E, Sharonville, OH 45241, Attention: Investor Relations.
  INCORPORATION OF CERTAIN INFORMATION BY REFERENCE
  The Commission allows
  us to "incorporate by reference" the information we have filed with it, which means that we can disclose important information
  to you by referring you to those documents. The information we incorporate by reference is an important part of this reoffer prospectus,
  and later information that we file with the Commission will automatically update and supersede this information. We incorporate by reference
  the documents listed below and any future documents we file with the Commission pursuant to Sections 13(a), 13(c), 14 or 15(d) of the
  Securities Exchange Act of 1934, as amended, subsequent to the date of this prospectus and prior to the termination of the offering (excluding,
  in either case, information that has been "furnished" but not "filed" for purposes of the Exchange Act).
  (1)
  Annual Report on
  Form 10-K
  for the fiscal year ended December 31, 2021, filed with the Securities and Exchange Commission on March 1, 2022.
  (2)
  Quarterly Report on
  Form 10-Q
  for the three months ended June 30, 2022, filed with the Securities and Exchange Commission on August 9, 2022.
  (3)
  Our
      Current Reports on Form 8-K filed with the Securities Exchange Commission on
  January
      4, 2022
  ,
  February 24,
      2022
  ,
  March 1, 2022
  ,
  March
      4, 2022
  ,
  March 10,
      2022
  ,
  April 6, 2022
  ,
  April
      7, 2022
  ,
  April 8,
      2022
  ,
  April 21, 2022
  ,
  May
      6, 2022
  ,
  May 10, 2022
  and
  August 9, 2022
  (other than any portions thereof deemed furnished and not filed); and
  (4)
  The description of our common stock contained in the Registration Statement on
  Form 8-A
  filed on January 5, 2016 pursuant to Section 12(b) of the Exchange Act, including any amendment or report updating such description.
  2
  RISK FACTORS
  Investing in our common stock involves a high
  degree of risk. You should consider carefully the risks and uncertainties and all other information contained in this reoffer prospectus,
  including the risks and uncertainties concerning our business and an investment in our common stock discussed in our Annual Report on
  Form 10-K for the year ended December 31, 2021, as well as those discussed in our other filings with the Securities and Exchange Commission,
  together with the other information contained in and incorporated by reference into this reoffer prospectus, before deciding whether to
  invest in our common stock. Such risks and uncertainties are not the only ones we face. Additional risks and uncertainties that we are
  unaware of, or that we believe are not material, may also become important factors that adversely affect our business. If any of such
  risks actually occurs, our business, financial condition, results of operations, and future prospects could be materially and adversely
  affected. In that event, the market price of our common stock could decline, and you could lose part or all of your investment.
  3
  USE OF PROCEEDS
  Except for limited funds to be received upon exercise
  of the Stock Options assuming a cash exercise, we will not receive any proceeds from the sale of any of our common stock by the Selling
  Stockholders. We have agreed to pay all expenses relating to registering the common stock covered by this reoffer prospectus. The Selling
  Stockholders will pay any brokerage commissions and/or similar charges incurred in connection with the sale of the common stock covered
  hereby.
  DETERMINATION OF OFFERING PRICE
  The Selling Stockholders may sell the common shares
  issued to them from time-to-time at prices and on terms then prevailing or at prices related to the then current market price, or in negotiated
  transactions.
  4
  SELLING STOCKHOLDERS
  All of the shares of our common stock registered
  for resale under the Registration Statement of which this reoffer prospectus
  forms a part have been acquired, or will be
  acquired prior to the offer and sale of such shares, by the Selling Stockholders pursuant to direct grants under the 2017 Plan,
  pursuant to the exercise of stock options granted under the 2017 Plan or pursuant to
  Restricted Stock Purchase Offers made pursuant to the 2017 Plan. We intend to supplement this prospectus from time to time with the
  names of the Selling Stockholders and the amounts of the shares to be offered for sale by them as Selling Stockholders.
  The following table sets forth, as of the date
  of this prospectus, the number of shares beneficially owned by each current Selling Stockholder. The number of shares in the column "Shares
  Beneficially Owned Prior to the Offering" represents the total number of shares that a Selling Stockholder currently owns or has
  the right to acquire within sixty (60) days of the date of this prospectus. The number of shares in the column "Shares Which May
  be Offered" represents all of the shares that a Selling Stockholder may offer under this reoffer prospectus and includes shares
  issuable upon the exercise of options and vesting under Restricted Stock Award Agreements that have not yet vested and are not included
  in the column "Beneficially Owned Prior to the Offering." The table and footnotes assume that the Selling Stockholders will
  sell all of the shares listed in the column "Shares Which May be Offered." However, because the Selling Stockholders may sell
  all or some of their shares under this reoffer prospectus from time to time, or in another permitted manner, we cannot assure you as to
  the actual number of shares that will be sold by the Selling Stockholders or that will be held by the Selling Stockholders after completion
  of any sales. We do not know how long the Selling Stockholders will hold the shares before selling them. Beneficial ownership is determined
  in accordance with Rule 13d-3 promulgated by the Securities and Exchange Commission under the Securities Exchange Act of 1934, as amended
  (the "Exchange Act"). Except as described below, none of the Selling Stockholders has held any position or office, or has
  otherwise had a material relationship, with us or any of our subsidiaries within the past three years other than as a result of the ownership
  of our common stock or other securities.
  As of the date of this
  prospectus, we have not yet identified which, if any, persons who have received or will in the future receive awards pursuant to the 2017
  Plan will be Selling Stockholders. Accordingly, we intend to amend or supplement this prospectus from time to time to update the disclosures
  set forth in the table, below. Because the we have not yet determined which potential Selling Stockholders will be Selling Stockholders,
  because Selling Stockholders identified in the table when it is supplemented may sell some or all of the shares owned by them which are
  included in this prospectus, and because there are currently no agreements, arrangements, or understandings with respect to the sale of
  any such shares, no estimate can be given as to the number of shares available for resale hereby that will be held by the Selling Stockholders
  upon termination of the offering made hereby. We have assumed, therefore, for purposes of the following table as it may be amended or
  supplemented, that the Selling Stockholders will sell all of the shares owned by them which are being offered hereby, but will not sell
  any other shares of our common stock they presently own. To our knowledge, none of the selling shareholders are broker-dealers or affiliates
  of broker-dealers.
  Selling Stockholder* (1)
  Position with the
  Company
  Shares Beneficially
  Owned Prior to
  Offering (2)
  Shares Which May be
  Offered (3)
  Shares Beneficially
  Owned after Offering
  *
  Names of the Selling Stockholders who will sell "control
  securities" pursuant to this prospectus will be added by prospectus supplement pursuant to Rule 424(b) under the Securities Act,
  as permitted by General Instruction C to Form S-8.
  (1)
  The address for each of the Selling Stockholders is c/o Workhorse
  Group Inc., 3600 Park 42 Drive, Suite 160E, Sharonville, OH 45241.
  (2)
  Under Rule 13d-3 of the Exchange Act, beneficial ownership includes
  any shares as to which the Selling Stockholder has sole or shared voting power or investment power and also any shares, which the Selling
  Stockholder has the right to acquire within 60 days. "Shares Beneficially Owned after Offering" assumes the sale of all of
  the common stock offered by this Reoffer Prospectus and no other purchases or sales of our common stock by the Selling Stockholders.
  (3)
  Includes shares that are issuable upon exercise of stock options
  issued pursuant to the Plan, some of which are not, and will not become vested within 60 days from August 9, 2022 and are not included
  in the calculation of "Shares Beneficially Owned Prior to this Offering."
  5
  PLAN OF DISTRIBUTION
  The purpose of this reoffer prospectus is to allow
  the Selling Stockholders to offer for sale Shares acquired by the Selling Stockholders after the date of this reoffer prospectus and include
  2,355,625 of such Shares acquired pursuant to the 2017 Plan.
  The decision to sell any shares is within the
  discretion of the holders thereof, subject generally to our policies affecting the timing and manner of sale of common stock by certain
  individuals. There can be no assurance that any of the shares
  will be sold by the Selling Stockholders. These dispositions may be at fixed prices, at prevailing market prices at the time of sale,
  at prices related to the prevailing market price, at varying prices determined at the time of sale, or at negotiated prices.
  The Selling Stockholders may use any one or more
  of the following methods when disposing of common stock or interests therein:
  ●
  ordinary brokerage transactions and transactions in which the broker-dealer solicits purchasers;
  ●
  block trades in which the broker-dealer will attempt to sell the shares as agent but may position and resell a portion of the block as principal to facilitate the transaction;
  ●
  purchases by a broker-dealer as principal and resale by the broker-dealer for its account;
  ●
  an exchange distribution in accordance with the rules of the applicable exchange;
  ●
  privately negotiated transactions;
  ●
  settlement of short sales entered into after the effective date of the registration statement of which this prospectus is a part;
  ●
  in transactions through broker-dealers that agree with the Selling Stockholders to sell a specified number of such securities at a stipulated price per security;
  ●
  through the writing or settlement of options or other hedging transactions, whether through an options exchange or otherwise;
  ●
  a combination of any of the foregoing methods of sale; or
  ●
  any other method permitted pursuant to applicable law.
  If a Selling Stockholder
  effects such transactions by selling shares of our common stock to or through underwriters, broker-dealers or agents, such underwriters,
  broker-dealers or agents may receive commissions in the form of discounts, concessions or commissions from such Selling Stockholder or
  commissions from purchasers of our common stock for whom they may act as agent or to whom they may sell as principal (which discounts,
  concessions or commissions as to particular underwriters, broker-dealers or agents may be in excess of those customary in the types of
  transactions involved).
  The Selling Stockholders
  and any broker-dealer participating in the distribution of our common stock may be deemed to be "underwriters" within the
  meaning of the Securities Act of 1933, as amended, and any commission paid, or any discounts or concessions allowed to, any such broker-dealer
  may be deemed to be underwriting commissions or discounts under the Securities Act of 1933, as amended. At the time a particular offering
  of the securities is made, a prospectus supplement, if required, will be distributed which will set forth the aggregate amount of securities
  being offered and the terms of the offering, including the name or names of any broker-dealers or agents, any discounts, commissions and
  other terms constituting compensation from the Selling Stockholders and any discounts, commissions or concessions allowed, reallowed or
  paid to broker-dealers.
  The Selling Stockholders
  may choose not to sell any or may choose to sell less than all of our common stock registered pursuant to the registration statement,
  of which this reoffer prospectus forms a part.
  We will pay the expenses
  of the registration of our common stock sold by the Selling Stockholders, including, without limitation, Securities and Exchange Commission
  filings fees; provided, however, that the Selling Stockholders will pay all underwriting discounts and selling commissions, if any. As
  and when we are required to update this reoffer prospectus, we may incur additional expenses.
  Once sold under the registration
  statement, of which this reoffer prospectus forms a part, our common stock will be freely tradable in the hands of persons other than
  our affiliates. We have notified the Selling Stockholders of the need to deliver a copy of this reoffer prospectus in connection with
  any sale of the shares.
  In order to comply with
  certain state securities laws, if applicable, the shares may be sold in such jurisdictions only through registered or licensed brokers
  or dealers. In certain states, the shares may not be sold unless the shares have been registered or qualified for sale in such state or
  an exemption from regulation or qualification is available and is complied with. Sales of shares must also be made by the Selling Stockholders
  in compliance with all other applicable state securities laws and regulations.
  In addition to any shares
  sold hereunder, Selling Stockholders may, at the same time, sell any shares of common stock owned by them in compliance with all of the
  requirements of Rule 144, regardless of whether such shares are covered by this reoffer prospectus.
  6
  LEGAL MATTERS
  Parsons Behle & Latimer PLC, has passed upon
  the validity of the shares of our common stock offered by the Selling Stockholders under this prospectus.
  EXPERTS
  The audited financial statements incorporated
  by reference in this Reoffer Prospectus and elsewhere in the registration statement have been so incorporated by reference in reliance
  upon the reports of Grant Thornton LLP, independent registered public accountants, upon the authority of said firm as experts in accounting
  and auditing.
  7
  Prospectus
  2,295,625 Shares
  WORKHORSE GROUP INC.
  Common Stock par value $0.001
  August 9, 2022
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1. Plan Information.
  The documents containing the
  information specified in Item 1 will be delivered to participants in the Workhorse Group Inc. 2017 Incentive Stock Plan as specified by
  Rule 428(b)(1) of the Securities Act of 1933, as amended (the "Securities Act"). Such documents are not required to be and
  are not filed with the Securities and Exchange Commission (the "Commission") either as part of this Registration Statement
  or as prospectuses or prospectus supplements pursuant to Rule 424. These documents and the documents incorporated by reference in this
  Registration Statement pursuant to Item 3 of Part II of this Form S-8, taken together, constitute a prospectus that meets the requirements
  of Section 10(a) of the Securities Act.
  Item 2. Registrant Information and Employee Plan Annual Information.
  Upon written or oral request,
  any of the documents incorporated by reference in Item 3 of Part II of this Registration Statement (which documents are incorporated by
  reference in this Section 10(a) Prospectus), other documents required to be delivered to eligible employees, non-employee directors and
  consultants, pursuant to Rule 428(b) are available without charge by contacting:
  James D. Harrington
  Chief Administrative Officer, General Counsel and
      Secretary
  Workhorse Group Inc.
  3600 Park 42 Drive, Suite 160E
  Sharonville, Ohio
  513-360-4704
  9
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents which have been filed by
  Workhorse Group Inc., a Nevada corporation (the "Registrant"), with the Commission are incorporated into this Registration
  Statement by reference:
  ●
  Annual Report on
  Form 10-K
  for the fiscal year ended December 31, 2021, filed with the Securities and Exchange Commission on March 1, 2022;
  ●
  Quarterly Report on
  Form 10-Q
  for the three months ended June 30, 2022, filed with the Securities and Exchange Commission on August 9, 2022;
  ●
  our
      Current Reports on Form 8-K filed with the Securities Exchange Commission on
  January
      4, 2022
  ,
  February 24,
      2022
  ,
  March 1, 2022
  ,
  March
      4, 2022
  ,
  March 10,
      2022
  ,
  April 6, 2022
  ,
  April
      7, 2022
  ,
  April 8,
      2022
  ,
  April 21, 2022
  ,
  May
      6, 2022
  ,
  May 10, 2022
  and
  August
      9, 2022
  (other than any portions thereof deemed furnished and not filed); and
  ●
  the description of our common stock contained in the Registration Statement on
  Form 8-A
  filed on January 5, 2016 pursuant to Section 12(b) of the Exchange Act, including any amendment or report updating such description.
  All documents subsequently
  filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing
  of a post-effective amendment which 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 of this Registration Statement
  from the date of filing of such documents.
  Any statement contained herein
  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 herein or in any other subsequently filed document that also is
  or is deemed to be incorporated herein by reference modifies or supersedes such earlier statement. Any 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.
  Item 6. Indemnification of Directors and Officers.
  The Nevada Revised Statutes
  provide the registrant with the power to indemnify any of its directors, officers, employees and agents as follows:
  ●
  a corporation may 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, except an action by or in the right of the corporation, by reason of the fact that he or she 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 him or her in connection with the action, suit or proceeding if he or she acted in good faith and in a manner which he or she 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 his or her conduct was unlawful;
  II-
  1
  ●
  a corporation may 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 the right of the corporation to procure a judgment in its favor by reason of the fact that he or she 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 amounts paid in settlement and attorneys' fees actually and reasonably incurred by him or her in connection with the defense or settlement of the action or suit if he or she acted in good faith and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the corporation. Indemnification may not be made for any claim, issue or matter as to which such a person has been adjudged by a court of competent jurisdiction, after exhaustion of all appeals therefrom, to be liable to the corporation or for amounts paid in settlement to the corporation, unless and only to the extent that the court in which the action or suit was brought or other court of competent jurisdiction determines upon application that in view of all the circumstances of the case, the person is fairly and reasonably entitled to indemnity for such expenses as the court deems proper; and
  ●
  to the extent that a director, officer, employee or agent of a corporation has been successful on the merits or otherwise in defense of any action, suit or proceeding, or in defense of any claim, issue or matter therein, the corporation must indemnify him or her against expenses, including attorneys' fees, actually and reasonably incurred by him or her in connection with the defense.
  The Nevada Revised Statutes
  further provide that a corporation may make any discretionary indemnification only as authorized in the specific case upon a determination
  that indemnification of the director, officer, employee or agent is proper in the circumstances. The determination must be made:
  ●
  by
  the stockholders of the corporation;
  ●
  by
  the board of directors of the corporation by majority vote of a quorum consisting of directors who were not parties to the action, suit
  or proceeding;
  ●
  if
  a majority vote of a quorum consisting of directors who were not parties to the action, suit or proceeding so orders, by independent
  legal counsel in a written opinion;
  ●
  if
  a quorum consisting of directors who were not parties to the action, suit or proceeding cannot be obtained, by independent legal counsel
  in a written opinion; or
  ●
  by court order.
  The Nevada Revised Statutes
  additionally provide that a corporation may purchase and maintain insurance or make other financial arrangements 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 for any liability asserted against
  him or her and liability and expenses incurred by him or her in his or her capacity as a director, officer, employee or agent, or arising
  out of his or her status as such, whether or not the corporation has the authority to indemnify him or her against such liability and
  expenses. As of the date hereof, the registrant has secured such a director and officer liability insurance policy.
  The Company's Bylaws
  requires the Company provide that it shall indemnify any of its directors or officers to the fullest extent permitted by law.
  Item 7. Exemption from Registration Claimed.
  Not applicable.
  II-
  2
  Item 8. Exhibits.
  Exhibit Number
  Description
  4.1
  Workhorse Group Inc. 2017 Incentive Stock Plan*
  5.1
  Opinion of Parsons Behle & Latimer PLC*
  23.1
  Consent of Grant Thornton LLP*
  23.2
  Consent of Parsons Behle & Latimer PLC (see Exhibit 5.1)*
  24.1
  Power of Attorney (included in signature page)*
  107
  Filing Fee Table*
  *
  Filed herewith
  Item 9. Undertakings.
  (a)
  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:
  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 the 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 the 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 and of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent 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 the registration statement or any material change to such information in the registration statement;
  provided, however, that paragraphs (1)(a)(i) and
  (1)(a)(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 Commission 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.
  (b)
  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 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 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.
  II-
  3
  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 Loveland, State of Ohio, on this 9th day of August 2022.
  WORKHORSE GROUP INC.
  By:
  /s/ Richard Dauch
  Richard Dauch
  Chief Executive Officer
  (Principal Executive Officer)
  By:
  /s/ Robert M. Ginnan
  Robert M. Ginnan
  Chief Financial Officer
  (Principal Financial Officer)
  By:
  /s/Gregory T. Ackerson
  Gregory T. Ackerson
  Chief Accounting Officer
  (Principal Accounting Officer)
  II-
  4
  Each person whose signature appears below constitutes
  and appoints Richard Dauch and Robert M. Ginnan, his true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution,
  severally, for him and in his name, place and stead, in any and all capacities, in connection with the Registrant's Registration
  Statement on Form S-8 under the Securities Act of 1933, including to sign any and all amendments (including post-effective amendments
  or supplements) to this Registration Statement, and to file the same, with all exhibits thereto and other documents in connection therewith,
  with the Securities and Exchange Commission and any applicable securities exchange or securities self-regulatory body, granting unto said
  attorneys-in-fact and agents, each acting alone, full power and authority to do and perform each and every act and thing requisite and
  necessary to be done in and about the premises, as fully, to all intents and purposes, as he might or could do in person, hereby ratifying
  and confirming all that said attorneys-in-fact and agents, or his substitute or substitutes, may lawfully do or cause to be done by virtue
  hereof.
  Pursuant to the requirements of the Securities
  Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
  SIGNATURE
  TITLE
  DATE
  /s/ Richard Dauch
  Chief Executive Officer and Director
  August 9, 2022
  Richard Dauch
  (Principal Executive Officer)
  /s/ Robert M. Ginnan
  Chief Financial Officer
  August 9, 2022
  Robert M. Ginnan
  (
  Principal Financial Officer
  )
  /s/ Gregory T. Ackerson
  Gregory T. Ackerson
  Controller
  (Principal Accounting Officer)
  August 9, 2022
  /s/ Raymond Chess
  Director
  August 9, 2022
  Raymond Chess
  /s/ Gerald B. Budde
  Director
  August 9, 2022
  Gerald B. Budde
  /s/ H. Benjamin Samuels
  Director
  August 9, 2022
  H. Benjamin Samuels
  /s/ Harry DeMott
  Director
  August 9, 2022
  Harry DeMott
  /s/ Michael L. Clark
  Director
  August 9, 2022
  Michael L. Clark
  /s/ Pamela Mader
  Director
  August 9, 2022
  Pamela Mader
  /s/ Jacqueline A. Dedo
  Director
  August 9, 2022
  Jacqueline A. Dedo
  /s/ William G. Quigley III
  Director
  August 9, 2022
  William G. Quigley III
  /s/ Austin Scott Miller
  Director
  August 9, 2022
  Austin Scott Miller
  II-
  5
  Exhibit Index
  Exhibit Number
  Description
  4.1
  Workhorse Group Inc. 2017 Incentive Stock Plan*
  5.1
  Opinion of Parsons Behle & Latimer PLC
  *
  23.1
  Consent of Grant Thornton LLP*
  23.2
  Consent of Parsons Behle & Latimer PLC (see Exhibit 5.1)*
  24.1
  Power of Attorney (included in signature page)*
  107
  Filing Fee Table*
  *
  Filed herewith
  II-6