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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>As filed with the Securities
  and Exchange Commission on June 21, 2024</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: right"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>
  
  <!-- 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-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 12pt 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. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 12pt 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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>GAXOS.AI 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="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt"><B>87-3288897</B></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; width: 49%; text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of<BR> incorporation or organization)</FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 49%; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer<BR> Identification No.)</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; vertical-align: top"><P STYLE="margin-top: 0; margin-bottom: 0"><B>101 Eisenhower Pkwy, Suite 300</B></P>
                                                                                  <P STYLE="margin-top: 0; margin-bottom: 0"><B></B> <B>Roseland, NJ</B></P></TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt"><B>07068</B></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">(Address of principal executive offices)</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">(Zip Code)</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Gaxos.ai Inc. 2022 Equity Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Vadim Mats<BR>
  Chief Executive Officer<BR>
  Gaxos.ai Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>101 Eisenhower Pkwy, Suite 300, Roseland, NJ
  07068</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Name and address of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="background-color: white"><B>(973)&nbsp;275-7428</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Telephone number, including area code, of agent
  for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>With a copy to:</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Richard Friedman, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Ashton Wiebe, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Sheppard, Mullin, Richter &amp; Hampton LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>30 Rockefeller Plaza</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>New York, NY 10112-0015</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Phone: (212) 634-3031</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Fax: (212) 655-1729</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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 the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and
  &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 32%"><FONT STYLE="font-size: 10pt">Large accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 32%; text-align: right"><FONT STYLE="font-size: 10pt">Accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 32%; text-align: right"><FONT STYLE="font-size: 10pt">Non-accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">Smaller reporting company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">Emerging growth company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></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">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></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; text-align: center">&nbsp;</P>
  
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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>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to General Instruction E of Form S-8,
  Gaxos.ai Inc, a Delaware corporation (the &ldquo;Registrant&rdquo;), is filing this registration statement on Form S-8 (the &ldquo;Registration
  Statement&rdquo;) with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) to register 95,304 additional shares of common
  stock, par value $0.0001 per share (the &ldquo;Common Stock&rdquo;), available for issuance under the Registrant&rsquo;s 2022 Equity Incentive
  Plan (the &ldquo;2022 Plan&rdquo;). The number of shares of Common Stock available for issuance under the 2022&nbsp;Plan&nbsp;<FONT STYLE="background-color: white">may
  be increased each January 1st</FONT>&nbsp;<FONT STYLE="background-color: white">of every calendar year</FONT>&nbsp;<FONT STYLE="background-color: white">starting</FONT>&nbsp;<FONT STYLE="background-color: white">on</FONT>&nbsp;<FONT STYLE="background-color: white">March
  30, 2022 and ending on January 1, 2032 by an amount equal to the lesser</FONT>&nbsp;<FONT STYLE="background-color: white">of (a) 5.0%
  of the Company&rsquo;s outstanding Common Stock </FONT>(on an as-converted basis, which shall include Shares issuable upon the exercise
  or conversion of all outstanding securities or rights convertible into or exercisable for Shares, including without limitation, preferred
  stock, warrants and employee options to purchase any Shares) on the final day of the immediately preceding calendar year and; <FONT STYLE="background-color: white">and
  (b) a lesser amount determined by the</FONT>&nbsp;<FONT STYLE="background-color: white">Company&rsquo;s board</FONT>&nbsp;<FONT STYLE="background-color: white">of
  directors, provided that </FONT>shares of Common Stock issued under the 2022 Plan with respect to an exempt award, as defined in the 2022
  Plan, shall not count against such share limit&nbsp;<FONT STYLE="background-color: white">(</FONT>the &ldquo;Evergreen Provision&rdquo;).</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 Registrant previously filed with the Commission
  a registration statement on Form S-8 on April 21, 2023&nbsp;(Registration No. 333-271383) (the &ldquo;Prior Registration Statement&rdquo;),
  registering shares of common stock issuable under the 2022 Plan. This Registration Statement relates to securities of the same class as
  those to which the Prior Registration Statement relates and is submitted in accordance with General Instruction E of Form S-8 regarding
  Registration of Additional Securities. Pursuant to General Instruction E of Form S-8, the contents of the Prior Registration Statement
  are incorporated herein by reference and made part of this Registration Statement, except for Items 3 and 8, which are being updated by
  this Registration Statement.</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"></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"><B>PART II</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: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</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: 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-align: justify">The following documents filed by the Company with
  the Securities and Exchange Commission (&ldquo;SEC&rdquo;) pursuant to the Securities Act and the Securities Exchange Act of 1934, as
  amended (the &ldquo;Exchange Act&rdquo;), are incorporated herein by reference:</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 STYLE="width: 0.25in; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Annual Report on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1895618/000121390024026681/ea0202356-10k_gaxosai.htm">Form 10-K</A> for the year ended December 31, 2023 filed with the SEC on March 27, 2024;</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-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Quarterly Report on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1895618/000121390024042974/ea0205164-10q_gaxosai.htm">Form 10-Q</A> for the quarter ended March 31, 2024 filed with the SEC on May 14, 2024;</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-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Current Reports on Form 8-K filed with the SEC on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1895618/000121390024002750/ea191483-8k_gaxosaiinc.htm">January 10, 2024</A>; <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1895618/000121390024002754/ea191482-8k_gaxosaiinc.htm">January 10, 2024</A>; <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1895618/000121390024018047/ea0200897-8k_gaxosaiinc.htm">February 28, 2024</A>; <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1895618/000121390024021390/ea0201554-8k_gaxosaiinc.htm">March 11, 2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1895618/000121390024022240/ea0201754-8k_gaxosaiinc.htm">March 13, 2024</A>; <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1895618/000121390024023047/ea0201835-8k_gaxosaiinc.htm">March 15, 2024</A> and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1895618/000121390024024358/ea0202157-8ka1_gaxosai.htm">March 20, 2024</A> (except for any portions of such Current Reports on Form 8-K furnished pursuant to Item 2.02 and/or Item 7.01 thereof and any corresponding exhibits thereto not filed with the SEC);</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-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s definitive proxy statement on Schedule 14A for the Company&rsquo;s special meeting of stockholders filed with the SEC on <A HREF="https://www.sec.gov/Archives/edgar/data/1895618/000121390024005818/def14a0124_gaxosaiinc.htm">January 23, 2024</A> and amended on <A HREF="https://www.sec.gov/Archives/edgar/data/1895618/000121390024006274/defa14a0124_gaxosai.htm">January 25, 2024</A>;</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-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The description of the Company&rsquo;s common stock contained in <A HREF="https://www.sec.gov/Archives/edgar/data/1895618/000121390024026681/ea020235601ex4-1_gaxosai.htm">Exhibit 4.1</A> to its Annual Report on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1895618/000121390024026681/ea0202356-10k_gaxosai.htm" STYLE="-sec-extract: exhibit">Form 10-K</A> for the year ended December 31, 2023 (File No. 001-41620) filed with the SEC on March 27, 2024, under Section 12(b) of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), including any amendments or reports filed for the purpose of updating such description; 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-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">All other reports and documents filed by the Company pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items) subsequent to the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered hereby have been sold or that deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing such reports and documents. Any statement contained 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 herein or in any subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not constitute a part of this Registration Statement, except as so modified or superseded.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&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>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">See the attached Exhibit Index on the page immediately
  following the signature pages hereto, which is incorporated herein by reference.</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="poa_001"></A>SIGNATURES</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: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to the requirements
  of the Securities Act of 1933, as amended, 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 Roseland, New Jersey, on the 21<SUP>st</SUP> day of June, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&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-size: 10pt"><B>GAXOS.AI 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-size: 10pt">By: </FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt"><I>/s/ Vadim Mats</I></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Vadim Mats</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Chief Executive Officer <I>(Principal Executive Officer)</I></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: 0pt 0; text-align: center"><B>POWER OF ATTORNEY</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: 0pt 0; text-align: justify; text-indent: 0.25in">KNOW ALL MEN BY THESE PRESENTS,
  that each person whose signature appears below constitutes and appoints Vadim Mats as his or her true and lawful attorney-in-fact and
  agent, with full power of substitution and resubstitution, for him or her and in their name, place and stead, in any and all capacities,
  to sign any and all amendments (including post-effective amendments), and to file the same, with all exhibits thereto and other documents
  in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent, full power and authority
  to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and
  purposes as he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his substitute
  or substitutes, may lawfully do or cause to be done by virtue hereof.</P>
  
  <P STYLE="text-indent: 0.25in; 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: 0.25in">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 date
  indicated.</P>
  
  <P STYLE="text-indent: 0.25in; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 30%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 50%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 18%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><I>/s/ Vadim Mats</I></FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Chief Executive Officer <I>(Principal Executive Officer)</I></FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">June 21, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Vadim Mats</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><I>/s/ Steven Shorr</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">June 21, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Steven Shorr</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><I>(Principal Financial and Accounting Officer)</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><I>/s/ Adam Holzer</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">June 21, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Adam Holzer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><I>/s/ Alex Kisin</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">June 21, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Alex Kisin</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><I>/s/ Scott Grayson</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">June 21, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Scott Grayson</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  
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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>EXHIBIT INDEX</B></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="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 9%; border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Exhibit<BR>
  Number</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: justify; width: 90%"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1895618/000121390023009099/ea172926ex10-3_nftgaming.htm">Gaxos.ai Inc. 2022 Equity Incentive Plan (Incorporated by reference to Exhibit 10.3 to the Company&rsquo;s Registration Statement on Form S-1/A filed with the SEC on February 8, 2023).</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea020812901ex5-1_gaxosai.htm">Opinion of Sheppard, Mullin, Richter &amp; Hampton LLP</A></FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea020812901ex23-1_gaxosai.htm">Consent of Salberg &amp; Company PA</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea020812901ex23-2_gaxosai.htm">Consent of D. Brooks and Associates CPAs, P.A.</A></FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">23.3</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea020812901ex5-1_gaxosai.htm">Consent of Sheppard, Mullin, Richter &amp; Hampton LLP (included in Exhibit 5.1)</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="#poa_001">Power of Attorney (included on signature page)</A></FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">107*</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea020812901ex-fee_gaxosai.htm">Filing Fee Table</A></FONT></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: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Filed herewith</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="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">II-3</P>
  
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  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0208129-s8_gaxosai.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 37530}]
metadata_filer: {"company-data": {"conformed-name": "GAXOS.AI INC.", "cik": "0001895618", "assigned-sic": "7372", "organization-name": "06 Technology", "irs-number": "873288897", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-280419", "film-number": "241061425"}, "business-address": {"street1": "101 EISENHOWER PKWY SUITE 300", "city": "ROSELAND", "state": "NJ", "zip": "07068", "phone": "973-275-7428"}, "mail-address": {"street1": "101 EISENHOWER PKWY SUITE 300", "city": "ROSELAND", "state": "NJ", "zip": "07068"}, "former-company": [{"former-conformed-name": "NFT Gaming Co Inc.", "date-changed": "20211126"}, {"former-conformed-name": "NFT Gaming Co", "date-changed": "20211124"}]}
text: As filed with the Securities
  and Exchange Commission on June 21, 2024
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933
  GAXOS.AI INC.
  (Exact name of registrant as specified in its charter)
  Delaware
  87-3288897
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  101 Eisenhower Pkwy, Suite 300
  Roseland, NJ
  07068
  (Address of principal executive offices)
  (Zip Code)
  Gaxos.ai Inc. 2022 Equity Incentive Plan
  (Full title of the plan)
  Vadim Mats
  Chief Executive Officer
  Gaxos.ai Inc.
  101 Eisenhower Pkwy, Suite 300, Roseland, NJ
  07068
  (Name and address of agent for service)
  (973) 275-7428
  (Telephone number, including area code, of agent
  for service)
  With a copy to:
  Richard Friedman, Esq.
  Ashton Wiebe, Esq.
  Sheppard, Mullin, Richter & Hampton LLP
  30 Rockefeller Plaza
  New York, NY 10112-0015
  Phone: (212) 634-3031
  Fax: (212) 655-1729
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and
  "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  EXPLANATORY NOTE
  Pursuant to General Instruction E of Form S-8,
  Gaxos.ai Inc, a Delaware corporation (the "Registrant"), is filing this registration statement on Form S-8 (the "Registration
  Statement") with the Securities and Exchange Commission (the "Commission") to register 95,304 additional shares of common
  stock, par value $0.0001 per share (the "Common Stock"), available for issuance under the Registrant's 2022 Equity Incentive
  Plan (the "2022 Plan"). The number of shares of Common Stock available for issuance under the 2022 Plan
  may
  be increased each January 1st
  of every calendar year
  starting
  on
  March
  30, 2022 and ending on January 1, 2032 by an amount equal to the lesser
  of (a) 5.0%
  of the Company's outstanding Common Stock
  (on an as-converted basis, which shall include Shares issuable upon the exercise
  or conversion of all outstanding securities or rights convertible into or exercisable for Shares, including without limitation, preferred
  stock, warrants and employee options to purchase any Shares) on the final day of the immediately preceding calendar year and;
  and
  (b) a lesser amount determined by the
  Company's board
  of
  directors, provided that
  shares of Common Stock issued under the 2022 Plan with respect to an exempt award, as defined in the 2022
  Plan, shall not count against such share limit
  (
  the "Evergreen Provision").
  The Registrant previously filed with the Commission
  a registration statement on Form S-8 on April 21, 2023 (Registration No. 333-271383) (the "Prior Registration Statement"),
  registering shares of common stock issuable under the 2022 Plan. This Registration Statement relates to securities of the same class as
  those to which the Prior Registration Statement relates and is submitted in accordance with General Instruction E of Form S-8 regarding
  Registration of Additional Securities. Pursuant to General Instruction E of Form S-8, the contents of the Prior Registration Statement
  are incorporated herein by reference and made part of this Registration Statement, except for Items 3 and 8, which are being updated by
  this Registration Statement.
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.
  The following documents filed by the Company with
  the Securities and Exchange Commission ("SEC") pursuant to the Securities Act and the Securities Exchange Act of 1934, as
  amended (the "Exchange Act"), are incorporated herein by reference:
  ●
  The Company's Annual Report on
  Form 10-K
  for the year ended December 31, 2023 filed with the SEC on March 27, 2024;
  ●
  The Company's Quarterly Report on
  Form 10-Q
  for the quarter ended March 31, 2024 filed with the SEC on May 14, 2024;
  ●
  The Company's Current Reports on Form 8-K filed with the SEC on
  January 10, 2024
  ;
  January 10, 2024
  ;
  February 28, 2024
  ;
  March 11, 2024
  ,
  March 13, 2024
  ;
  March 15, 2024
  and
  March 20, 2024
  (except for any portions of such Current Reports on Form 8-K furnished pursuant to Item 2.02 and/or Item 7.01 thereof and any corresponding exhibits thereto not filed with the SEC);
  ●
  The Company's definitive proxy statement on Schedule 14A for the Company's special meeting of stockholders filed with the SEC on
  January 23, 2024
  and amended on
  January 25, 2024
  ;
  ●
  The description of the Company's common stock contained in
  Exhibit 4.1
  to its Annual Report on
  Form 10-K
  for the year ended December 31, 2023 (File No. 001-41620) filed with the SEC on March 27, 2024, under Section 12(b) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), including any amendments or reports filed for the purpose of updating such description; and
  ●
  All other reports and documents filed by the Company pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items) subsequent to the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered hereby have been sold or that deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing such reports and documents. Any statement contained 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 herein or in any subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not constitute a part of this Registration Statement, except as so modified or superseded.
  ITEM 8. EXHIBITS.
  See the attached Exhibit Index on the page immediately
  following the signature pages hereto, which is incorporated herein by reference.
  II-
  1
  SIGNATURES
  Pursuant to the requirements
  of the Securities Act of 1933, as amended, 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 Roseland, New Jersey, on the 21
  st
  day of June, 2024.
  GAXOS.AI INC.
  By:
  /s/ Vadim Mats
  Vadim Mats
  Chief Executive Officer
  (Principal Executive Officer)
  POWER OF ATTORNEY
  KNOW ALL MEN BY THESE PRESENTS,
  that each person whose signature appears below constitutes and appoints Vadim Mats as his or her true and lawful attorney-in-fact and
  agent, with full power of substitution and resubstitution, for him or her and in their name, place and stead, in any and all capacities,
  to sign any and all amendments (including post-effective amendments), and to file the same, with all exhibits thereto and other documents
  in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent, full power and authority
  to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and
  purposes as he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, 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 date
  indicated.
  Signature
  Title
  Date
  /s/ Vadim Mats
  Chief Executive Officer
  (Principal Executive Officer)
  June 21, 2024
  Vadim Mats
  /s/ Steven Shorr
  Chief Financial Officer
  June 21, 2024
  Steven Shorr
  (Principal Financial and Accounting Officer)
  /s/ Adam Holzer
  Director
  June 21, 2024
  Adam Holzer
  /s/ Alex Kisin
  Director
  June 21, 2024
  Alex Kisin
  /s/ Scott Grayson
  Director
  June 21, 2024
  Scott Grayson
  II-
  2
  EXHIBIT INDEX
  Exhibit
  Number
  Description
  4.1
  Gaxos.ai Inc. 2022 Equity Incentive Plan (Incorporated by reference to Exhibit 10.3 to the Company's Registration Statement on Form S-1/A filed with the SEC on February 8, 2023).
  5.1*
  Opinion of Sheppard, Mullin, Richter & Hampton LLP
  23.1*
  Consent of Salberg & Company PA
  23.2*
  Consent of D. Brooks and Associates CPAs, P.A.
  23.3
  Consent of Sheppard, Mullin, Richter & Hampton LLP (included in Exhibit 5.1)
  24.1
  Power of Attorney (included on signature page)
  107*
  Filing Fee Table
  *
  Filed herewith
  II-3