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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="background-color: white"><B>As filed
  with the Securities and Exchange Commission on October 26, 2021</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
  <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"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="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; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>UNITED STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION</B></FONT><B><BR>
  Washington, D.C. 20549</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: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>FORM
  S-8</B></FONT><B><BR>
  REGISTRATION STATEMENT<BR>
  UNDER<BR>
  THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 14pt"><B>Xos, Inc.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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: bottom; width: 49%; font-size: 10pt; text-align: center"><B>Delaware</B></TD>
      <TD STYLE="vertical-align: top; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom; width: 49%; font-size: 10pt; text-align: center"><B>98-1550505</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or other jurisdiction of</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">incorporation or organization)</P></TD>
      <TD>&nbsp;</TD>
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(IRS Employer</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification No.)</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>3550 Tyburn Street, Unit 100</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Los Angeles, California</B></P></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center"><B>90065</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">(Address of Principal Executive Offices)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">(Zip Code)</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"><B>Xos, Inc. 2021 Equity Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Xos, Inc. 2021 Employee Stock Purchase Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Xos, Inc. 2018 Stock Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B>(Full title of the plan)</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>Christen Romero</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>General Counsel</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Xos, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>3550 Tyburn Street, Unit 100</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Los Angeles, California 90065</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: (818) 316-1890</B><BR>
  (Telephone number, including area code, of agent for service)</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>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><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">Copies to:</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>Dave Peinsipp<BR>
  Rachel Proffitt<BR>
  Cooley LLP<BR>
  3 Embarcadero Center, 20th Floor</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>San Francisco, California 94111</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: (415) 693-2000</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">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 the 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; text-indent: 0.25in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="vertical-align: bottom; width: 21%; font-size: 10pt">Large accelerated filer</TD>
      <TD STYLE="vertical-align: top; width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 45%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 31%; font-size: 10pt">Accelerated filer</TD>
      <TD STYLE="vertical-align: bottom; width: 2%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">Non-accelerated filer</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">Smaller reporting company</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">Emerging growth company</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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">&nbsp;</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">CALCULATION OF REGISTRATION FEE</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Title of Securities to be Registered</TD>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount to be registered<SUP>(1)</SUP></B></FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><SUP>&nbsp;</SUP></TD>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">Proposed maximum offering price per share</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><SUP>&nbsp;</SUP></TD>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">Proposed maximum aggregate offering price</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><SUP>&nbsp;</SUP></TD>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">Amount of registration fee</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><SUP>&nbsp;</SUP></TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="font-weight: bold; text-indent: -9pt; padding-left: 9.25pt">2021 Equity Incentive Plan<BR> <FONT STYLE="font-style: normal; font-weight: normal">(Common
      Stock, par value $0.0001 per share)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">16,421,919 <SUP></SUP></FONT></TD><TD STYLE="text-align: left"><SUP>(2)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> 4.28 <SUP></SUP></FONT></TD><TD STYLE="text-align: left"><SUP>(3)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">70,285,814
  </FONT></TD><TD STYLE="text-align: left"><SUP>(3)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,516</FONT></TD><TD STYLE="text-align: left"><SUP>(3)</SUP></TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9.25pt">2021 Employee Stock Purchase Plan<BR> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-style: normal; font-weight: normal">(Common
      Stock, par value $0.0001 per share)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,284,383 <SUP></SUP></FONT></TD><TD STYLE="text-align: left"><SUP>(4)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.28</FONT></TD><TD STYLE="text-align: left"><SUP>(3)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">14,057,160
  </FONT></TD><TD STYLE="text-align: left"><SUP>(3)</SUP></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><BR>
  1,304</FONT></TD><TD STYLE="text-align: left"><SUP>(3)</SUP></TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-indent: -9pt; padding-left: 9.25pt">2018 Stock Plan<BR> <FONT STYLE="font-style: normal; font-weight: normal">(Common
      Stock, par value $0.0001 per share)</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,034,572
  </FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(5)</SUP></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: left">$</TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.04</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(6)</SUP></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
  81,383 </FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(3)</SUP></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><BR>
  8</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(3)</SUP></TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="padding-bottom: 4pt; width: 54%; font-weight: bold; text-indent: -9pt; padding-left: 9.25pt">Total</TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; width: 10%; text-align: right">21,740,874</TD><TD STYLE="padding-bottom: 4pt; width: 1%; text-align: left"><SUP>&nbsp;</SUP></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="padding-bottom: 4pt; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt; width: 8%; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 4pt; width: 1%; text-align: left"><SUP>&nbsp;</SUP></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; width: 1%; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; width: 8%; text-align: right">84,424,357</TD><TD STYLE="padding-bottom: 4pt; width: 1%; text-align: left"><SUP>&nbsp;</SUP></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; width: 1%; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; width: 8%; text-align: right">7,828</TD><TD STYLE="padding-bottom: 4pt; width: 1%; text-align: left"><SUP>&nbsp;</SUP></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"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><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"></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">(1)</TD><TD STYLE="text-align: justify">Pursuant to Rule 416(a) under the Securities Act of 1933,
  as amended (the &ldquo;Securities Act&rdquo;), this registration statement also covers an indeterminate number of additional shares that
  may be issued to adjust the number of shares issued pursuant to the plans described herein in the event of a stock dividend, stock split,
  reverse stock split, extraordinary dividend, extraordinary distribution, recapitalization, reorganization, merger, combination, consolidation,
  split-up, spin-off, combination, exchange of shares, rights offering, separation, reorganization, liquidation or similar event.</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&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">(2)</TD><TD STYLE="text-align: justify">Represents 16,421,919 shares of the registrant&rsquo;s Common
  Stock currently reserved for issuance under the Xos, Inc. 2021 Equity Incentive Plan (the &ldquo;2021 Plan&rdquo;). To the extent that
  awards outstanding under the 2021 Plan are forfeited, cancelled, surrendered or terminated without issuance of shares, the shares of
  Common Stock subject to such awards will be available for future issuance under the 2021 Plan.</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&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: 0"></TD><TD STYLE="width: 0.25in; text-align: left">(3)</TD><TD STYLE="text-align: justify">Estimated pursuant to Rules 457(c) and 457(h) under the Securities
  Act, solely for the purposes of calculating the registration fee and based on the average of the high and low prices of the registrant&rsquo;s
  Common Stock as reported on the Nasdaq Capital Market on October 22, 2021, which date is within five business days prior to the filing
  of this registration statement.</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&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: 0"></TD><TD STYLE="width: 0.25in; text-align: left">(4)</TD><TD STYLE="text-align: justify">Represents 3,284,383 shares of the registrant&rsquo;s Common Stock
  currently reserved for issuance under the Xos, Inc. 2021 Employee Stock Purchase Plan.</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&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: 0"></TD><TD STYLE="width: 0.25in; text-align: left">(5)</TD><TD STYLE="text-align: justify">Represents shares of the registrant&rsquo;s common stock underlying
  awards previously granted under the Xos, Inc. 2018 Stock Plan, as assumed by the registrant on August 20, 2021 pursuant to the Agreement
  and Plan of Merger, dated as of February 21, 2021, as amended on May 14, 2021, by and among NextGen Acquisition Corporation, Sky Merger
  Sub I, Inc. and Xos, Inc.</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&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: 0"></TD><TD STYLE="width: 0.25in; text-align: left">(6)</TD><TD STYLE="text-align: justify">Estimated in accordance with Rule 457(h) of the Securities Act
  solely for the purpose of calculating the registration fee on the basis of the weighted-average exercise price per share (rounded to
  the nearest cent) for outstanding options granted pursuant to the Xos, Inc. 2018 Stock Plan.</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">PART I<BR>
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</P>
  
  <P STYLE="font: bold 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: 0.25in">The information required by Part I of Form S-8
  to be contained in the Section 10(a) prospectus is omitted from this registration statement in accordance with Rule 428 under the Securities
  Act of 1933, as amended (the &ldquo;Securities Act&rdquo;). The document(s) containing the information specified in Part I will be sent
  or given to participants in the Xos, Inc. 2021 Equity Incentive Plan, participants in the Xos, Inc. 2021 Employee Stock Purchase Plan
  and participants in the Xos, Inc. 2018 Stock Plan as specified by Rule 428(b)(1) of the Securities Act. Such documents are not being filed
  with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) as part of this registration statement or as prospectuses or
  prospectus supplements pursuant to Rule 424 of the Securities Act. These document(s) and the documents incorporated by reference in the
  registration statement pursuant to Item 3 of Part II of this form, 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; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>
  
  <!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">PART II<BR>
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Item 3. Incorporation of Documents by Reference.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The following documents filed by the registrant
  with the Commission are hereby incorporated by reference in this registration statement:</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="margin: 0"></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: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">the registrant&rsquo;s annual report on <A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000121390021019298/f10k2020_nextgenacq.htm">Form 10-K</A> for the
  fiscal year ended December 31, 2020 filed with the Commission on March 31, 2021 and as amended on <A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000121390021026564/f10k2020a1_nextgenacq.htm">Form 10-K/A</A> filed with the Commission
  on May 14, 2021;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&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: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">the registrant&rsquo;s quarterly reports on Form 10-Q for
  the quarters ended March 31, 2021 and June 30, 2021, filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000121390021029194/f10q0321_nextgenacq.htm">May 26, 2021</A> and <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1819493/000121390021043403/f10q0621_nextgenacq.htm">August 17, 2021</A>, respectively;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&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: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(c)</TD><TD STYLE="text-align: justify">the registrant&rsquo;s current reports on Form 8-K filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000121390021010735/ea136126-8k_nextgenacq.htm">February
                                                                                     22, 2021</A> (solely with respect to Items 1.01, 3.02 and 9.01 included therein), <A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000121390021026560/ea139222-8k_nextgenacq.htm">May
                                                                                     14, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000121390021026562/ea140681-8k_nextgenacq.htm" STYLE="-sec-extract: exhibit">May 14, 2021</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1819493/000121390021043654/ea146121-8k_nextgenacq.htm">August
                                                                                     18, 2021</A> (solely with respect to Items 5.02, 5.07, 8.01 and 9.01 included therein), and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1819493/000121390021045049/ea146322-8k_xosinc.htm">August
                                                                                     26, 2021</A>, as amended by the <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1819493/000121390021045077/ea146480-8ka1_xosinc.htm">Form
                                                                                     8-K/A</A> also filed on August 26, 2021;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&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: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(d)</TD><TD STYLE="text-align: justify">the registrant&rsquo;s prospectus filed on <A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000121390021049559/f424b30921_xos.htm">September 23, 2021</A> pursuant to Rule 424(b) under the Securities Act, relating to the Registration Statement on Form S-1 (File No. 333-259509), which
  contains audited financial statements for the Registrant&rsquo;s latest fiscal year for which such statements have been filed; and</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&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: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(e)</TD><TD STYLE="text-align: justify">the description of the registrant&rsquo;s securities contained
  in the registration statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000121390020030231/ea127613-8a12b_nextgen.htm">Form 8-A</A> filed with the Commission on October 6, 2020 and any amendment or report filed with the Commission
  for the purpose of updating the description.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.25in">All reports and other documents filed by the registrant
  pursuant to Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, other than current reports furnished
  under Item 2.02 and Item 7.01 of Form 8-K and any exhibits furnished on such form that relate to such items, after the date of this registration
  statement, and prior to the filing of a post-effective amendment 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 herein and to be a part of this registration
  statement from the date of filing of such reports and documents. Any statement contained in a document incorporated or deemed to be incorporated
  herein by reference shall be deemed to be modified or superseded for purposes of this registration statement to the extent that a statement
  herein <FONT STYLE="background-color: white">or </FONT>in any other 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.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
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  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Item 4. Description of Securities</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.25in">Not applicable.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Item 5. Interests of Named Experts and Counsel</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Not applicable.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Item 6. Indemnification of Directors and
  Officers</P>
  
  <P STYLE="font: bold 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: 0.25in">Section 145(a) of the Delaware General Corporation
  Law (the &ldquo;DGCL&rdquo;) provides, in general, that a corporation may indemnify any person who was or is a party to or is threatened
  to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative
  (other than an action by or in the right of the corporation), because 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 the person in connection with such action, suit or proceeding, if he or she acted
  in good faith and in a manner 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.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Section 145(b) of the DGCL provides, in general,
  that 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 because the person 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) actually
  and reasonably incurred by the person in connection with the defense or settlement of such action or suit if he or she acted in good faith
  and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation, except that no indemnification
  shall be made with respect to any claim, issue or matter as to which he or she shall have been adjudged to be liable to the corporation
  unless and only to the extent that the Court of Chancery or other adjudicating court determines that, despite the adjudication of liability
  but in view of all of the circumstances of the case, he or she is fairly and reasonably entitled to indemnity for such expenses that the
  Court of Chancery or other adjudicating court shall deem proper.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Section 145(g) of the DGCL provides, in general,
  that a corporation may purchase and maintain insurance 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 against any liability asserted against such person and incurred by such person in
  any such capacity, or arising out of his or her status as such, whether or not the corporation would have the power to indemnify the person
  against such liability under Section 145 of the DGCL.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Additionally, our Certificate of Incorporation
  eliminates our directors&rsquo; liability to the fullest extent permitted under the DGCL. The DGCL provides that directors of a corporation
  will not be personally liable for monetary damages for breach of their fiduciary duties as directors, except for liability:</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&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: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">for any transaction from which the director derives an improper
  personal benefit;</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: justify; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&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: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">for any act or omission not in good faith or that involves
  intentional misconduct or a knowing violation of law;</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: justify; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&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: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">for any unlawful payment of dividends or redemption of shares;
  or</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: justify; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&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: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">for any breach of a director&rsquo;s duty of loyalty to the
  corporation or its stockholders.</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: justify; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">If the DGCL is amended to authorize corporate
  action further eliminating or limiting the personal liability of directors, then the liability of the Company&rsquo;s directors will be
  eliminated or limited to the fullest extent permitted by the DGCL, as so amended.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.25in">In addition, we have entered into separate indemnification
  agreements with our directors and officers. These agreements, among other things, require us to indemnify our directors and officers for
  certain expenses, including attorneys&rsquo; fees, judgments, fines, and settlement amounts incurred by a director or officer in any action
  or proceeding arising out of their services as one of our directors or officers or any other company or enterprise to which the person
  provides services at our request.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.25in">We maintain a directors&rsquo; and officers&rsquo;
  insurance policy pursuant to which our directors and officers are insured against liability for actions taken in their capacities as directors
  and officers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Item 7. Exemption from Registration Claimed</P>
  
  <P STYLE="font: bold 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-indent: 0.25in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Item 8. Exhibits.</P>
  
  <P STYLE="font: bold 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: 9%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt"><B>Exhibit No.</B></TD>
      <TD STYLE="width: 1%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="width: 90%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; text-align: center"><B>Description</B></TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="padding: 0.25pt">4.1</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex3-1_xosinc.htm">Certificate of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on August 26, 2021).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: justify; padding: 0.25pt">4.2</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex3-2_xosinc.htm">Bylaws of the Company (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K filed on August 26, 2021).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="text-align: justify; padding: 0.25pt">5.1</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt"><A HREF="ea149317ex5-1_xosinc.htm">Opinion of Cooley LLP.</A></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; padding: 0.25pt">23.1</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt"><A HREF="ea149317ex23-1_xosinc.htm">Consent of WithumSmith+Brown, PC.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="text-align: justify; padding: 0.25pt">23.2</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt"><A HREF="ea149317ex23-2_xosinc.htm">Consent of Marcum LLP.</A></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; padding: 0.25pt">23.3</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt"><A HREF="ea149317ex5-1_xosinc.htm">Consent of Cooley LLP (included in Exhibit 5.1).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="text-align: justify; padding: 0.25pt">24.1</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt"><A HREF="#p_001">Power of Attorney (contained on the signature page hereto).</A></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; padding: 0.25pt">99.1</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex10-6_xosinc.htm">Xos, Inc. 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.6 to the Current Report on Form 8-K filed on August 26, 2021).</A></TD></TR>
    <TR STYLE="background-color: #CCEEFF">
      <TD STYLE="text-align: justify; vertical-align: top; padding: 0.25pt">99.2</TD>
      <TD STYLE="text-align: justify; vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex10-7_xosinc.htm">Xos, Inc. 2021 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.7 to the Current Report on Form 8-K filed on August 26, 2021).</A></TD></TR>
    <TR>
      <TD STYLE="text-align: justify; vertical-align: top; padding: 0.25pt">99.3</TD>
      <TD STYLE="text-align: justify; vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt"><A HREF="ea149317ex99-3_xosinc.htm">Xos, Inc. 2018 Stock Plan.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="text-align: justify; padding: 0.25pt">99.4</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex10-6a_xosinc.htm">Form of Global Option Grant Notice (incorporated by reference to Exhibit 10.6(a) to the Current Report on Form 8-K filed on August 26, 2021).</A></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; padding: 0.25pt">99.5</TD>
      <TD STYLE="text-align: justify; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex10-6b_xosinc.htm">Form of Global RSU Award Grant Notice (incorporated by reference to Exhibit 10.6(b) to the Current Report on Form 8-K filed on August 26, 2021).</A></TD></TR>
    </TABLE>
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Item 9. Undertakings.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(a)</TD><TD STYLE="text-align: justify">The undersigned registrant hereby undertakes:</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(1)</TD><TD STYLE="text-align: justify">To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD STYLE="text-align: justify">to include any prospectus required by Section 10(a)(3) of the Securities Act;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD STYLE="text-align: justify">to reflect in the prospectus any facts or events arising after the effective date of this registration statement (or the most recent
  post-effective amendment hereof) which, individually or in the aggregate, represent a fundamental change in the information set forth
  in this 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 end 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% change in the maximum aggregate offering price set forth in the &ldquo;Calculation
  of Registration Fee&rdquo; table in the effective registration statement;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD STYLE="text-align: justify">to include any material information with respect to the plan of distribution not previously disclosed in this registration statement
  or any material change to such information in this registration statement;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: 0in">provided, however, that paragraphs (a)(1)(i)
  and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
  in periodic reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Securities
  Exchange Act of 1934 that are incorporated by reference in the registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: 0in"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: 0in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(2)</TD><TD STYLE="text-align: justify">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.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(3)</TD><TD STYLE="text-align: justify">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.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD STYLE="text-align: justify">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 Securities Exchange Act of 1934 (and, where
  applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Securities Exchange Act of
  1934) that is incorporated by reference in this 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.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(c)</TD><TD STYLE="text-align: justify">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
  Commission such indemnification is against public policy as expressed in the Securities 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 Securities Act and will be governed by the final adjudication
  of such issue.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SIGNATURES</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">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 Los Angeles, State of California on October 26, 2021.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&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>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify">XOS, INC.</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid">/s/ Dakota Semler</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%; text-align: justify">Name:&nbsp;</TD>
      <TD STYLE="width: 35%; text-align: justify">Dakota Semler</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">Title:</TD>
      <TD STYLE="text-align: justify">Chief Executive Officer</TD></TR>
    </TABLE>
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="p_001"></A>POWER OF ATTORNEY</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">KNOW ALL PERSONS BY THESE PRESENTS, that each
  person whose signature appears below hereby constitutes and appoints Dakota Semler and Kingsley Afemikhe, and each of them, his true and
  lawful attorneys-in-fact and agents, each with full power of substitution and resubstitution, for him and in his name, place and stead,
  in any and all capacities, to sign any and all amendments, including post-effective amendments, to this registration statement, and to
  file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting
  unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite
  and necessary to be done, as fully for all intents and purposes as he might or could do in person, hereby ratifying and confirming all
  that each of 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; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Pursuant to the requirements of the Securities
  Act of 1933, this registration statement has been signed below by the following persons in the capacities and on the date indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&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="border-bottom: Black 1.5pt solid; width: 26%; font-size: 10pt; text-align: center"><B>Signature</B></TD>
      <TD STYLE="white-space: nowrap; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; font-size: 10pt; text-align: center"><B>Title</B></TD>
      <TD STYLE="white-space: nowrap; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 23%; font-size: 10pt; text-align: center"><B>Date</B></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center">/s/ Dakota Semler</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">Chief Executive Officer, Chairman</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">October 26, 2021</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">Dakota Semler</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">(Principal Executive Officer)</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center">/s/ Kingsley Afemikhe</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">Chief Financial Officer</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">October 26, 2021</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">Kingsley Afemikhe</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">(Principal Financial Officer and Principal Accounting Officer)</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center">/s/ Giordano Sordoni</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">Chief Operating Officer, Director</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">October 26, 2021</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">Giordano Sordoni</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center">/s/ Burt Jordan</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">Director</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">October 26, 2021</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">Burt Jordan</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center">/s/ S. Sara Mathew</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">Director</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">October 26, 2021</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">S. Sara Mathew</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center">/s/ George N. Mattson</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">Director</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">October 26, 2021</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">George N. Mattson</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center">/s/ Ed Rapp</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">Director</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">October 26, 2021</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">Ed Rapp</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</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">&nbsp;</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">6</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea149317-s8_xosinc.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 70259}]
metadata_filer: {"company-data": {"conformed-name": "Xos, Inc.", "cik": "0001819493", "assigned-sic": "3714", "irs-number": "981550505", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-260502", "film-number": "211348922"}, "business-address": {"street1": "3550 TYBURN STREET, SUITE 100", "city": "LOS ANGELES", "state": "CA", "zip": "90065", "phone": "(617) 229-6320"}, "mail-address": {"street1": "3550 TYBURN STREET, SUITE 100", "city": "LOS ANGELES", "state": "CA", "zip": "90065"}, "former-company": {"former-conformed-name": "NextGen Acquisition Corp", "date-changed": "20200729"}}
text: As filed
  with the Securities and Exchange Commission on October 26, 2021
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM
  S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  Xos, Inc.
  (Exact name of registrant as specified in its charter)
  Delaware
  98-1550505
  (State or other jurisdiction of
  incorporation or organization)
  (IRS Employer
  Identification No.)
  3550 Tyburn Street, Unit 100
  Los Angeles, California
  90065
  (Address of Principal Executive Offices)
  (Zip Code)
  Xos, Inc. 2021 Equity Incentive Plan
  Xos, Inc. 2021 Employee Stock Purchase Plan
  Xos, Inc. 2018 Stock Plan
  (Full title of the plan)
  Christen Romero
  General Counsel
  Xos, Inc.
  3550 Tyburn Street, Unit 100
  Los Angeles, California 90065
  Tel: (818) 316-1890
  (Telephone number, including area code, of agent for service)
  Copies to:
  Dave Peinsipp
  Rachel Proffitt
  Cooley LLP
  3 Embarcadero Center, 20th Floor
  San Francisco, California 94111
  Tel: (415) 693-2000
  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 the 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.
  ☐
  CALCULATION OF REGISTRATION FEE
  Title of Securities to be Registered
  Amount to be registered
  (1)
  Proposed maximum offering price per share
  Proposed maximum aggregate offering price
  Amount of registration fee
  2021 Equity Incentive Plan
  (Common
      Stock, par value $0.0001 per share)
  16,421,919
  (2)
  $
  4.28
  (3)
  $
  70,285,814
  (3)
  $
  6,516
  (3)
  2021 Employee Stock Purchase Plan
  (Common
      Stock, par value $0.0001 per share)
  3,284,383
  (4)
  $
  4.28
  (3)
  $
  14,057,160
  (3)
  $
  1,304
  (3)
  2018 Stock Plan
  (Common
      Stock, par value $0.0001 per share)
  2,034,572
  (5)
  $
  0.04
  (6)
  $
  81,383
  (3)
  $
  8
  (3)
  Total
  21,740,874
  $
  84,424,357
  $
  7,828
  (1)
  Pursuant to Rule 416(a) under the Securities Act of 1933,
  as amended (the "Securities Act"), this registration statement also covers an indeterminate number of additional shares that
  may be issued to adjust the number of shares issued pursuant to the plans described herein in the event of a stock dividend, stock split,
  reverse stock split, extraordinary dividend, extraordinary distribution, recapitalization, reorganization, merger, combination, consolidation,
  split-up, spin-off, combination, exchange of shares, rights offering, separation, reorganization, liquidation or similar event.
  (2)
  Represents 16,421,919 shares of the registrant's Common
  Stock currently reserved for issuance under the Xos, Inc. 2021 Equity Incentive Plan (the "2021 Plan"). To the extent that
  awards outstanding under the 2021 Plan are forfeited, cancelled, surrendered or terminated without issuance of shares, the shares of
  Common Stock subject to such awards will be available for future issuance under the 2021 Plan.
  (3)
  Estimated pursuant to Rules 457(c) and 457(h) under the Securities
  Act, solely for the purposes of calculating the registration fee and based on the average of the high and low prices of the registrant's
  Common Stock as reported on the Nasdaq Capital Market on October 22, 2021, which date is within five business days prior to the filing
  of this registration statement.
  (4)
  Represents 3,284,383 shares of the registrant's Common Stock
  currently reserved for issuance under the Xos, Inc. 2021 Employee Stock Purchase Plan.
  (5)
  Represents shares of the registrant's common stock underlying
  awards previously granted under the Xos, Inc. 2018 Stock Plan, as assumed by the registrant on August 20, 2021 pursuant to the Agreement
  and Plan of Merger, dated as of February 21, 2021, as amended on May 14, 2021, by and among NextGen Acquisition Corporation, Sky Merger
  Sub I, Inc. and Xos, Inc.
  (6)
  Estimated in accordance with Rule 457(h) of the Securities Act
  solely for the purpose of calculating the registration fee on the basis of the weighted-average exercise price per share (rounded to
  the nearest cent) for outstanding options granted pursuant to the Xos, Inc. 2018 Stock Plan.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The information required by Part I of Form S-8
  to be contained in the Section 10(a) prospectus is omitted from this registration statement in accordance with Rule 428 under the Securities
  Act of 1933, as amended (the "Securities Act"). The document(s) containing the information specified in Part I will be sent
  or given to participants in the Xos, Inc. 2021 Equity Incentive Plan, participants in the Xos, Inc. 2021 Employee Stock Purchase Plan
  and participants in the Xos, Inc. 2018 Stock Plan as specified by Rule 428(b)(1) of the Securities Act. Such documents are not being filed
  with the Securities and Exchange Commission (the "Commission") as part of this registration statement or as prospectuses or
  prospectus supplements pursuant to Rule 424 of the Securities Act. These document(s) and the documents incorporated by reference in the
  registration statement pursuant to Item 3 of Part II of this form, taken together, constitute a prospectus that meets the requirements
  of Section 10(a) of the Securities Act.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents filed by the registrant
  with the Commission are hereby incorporated by reference in this registration statement:
  (a)
  the registrant's annual report on
  Form 10-K
  for the
  fiscal year ended December 31, 2020 filed with the Commission on March 31, 2021 and as amended on
  Form 10-K/A
  filed with the Commission
  on May 14, 2021;
  (b)
  the registrant's quarterly reports on Form 10-Q for
  the quarters ended March 31, 2021 and June 30, 2021, filed with the Commission on
  May 26, 2021
  and
  August 17, 2021
  , respectively;
  (c)
  the registrant's current reports on Form 8-K filed with the Commission on
  February
                                                                                     22, 2021
  (solely with respect to Items 1.01, 3.02 and 9.01 included therein),
  May
                                                                                     14, 2021
  ,
  May 14, 2021
  ,
  August
                                                                                     18, 2021
  (solely with respect to Items 5.02, 5.07, 8.01 and 9.01 included therein), and
  August
                                                                                     26, 2021
  , as amended by the
  Form
                                                                                     8-K/A
  also filed on August 26, 2021;
  (d)
  the registrant's prospectus filed on
  September 23, 2021
  pursuant to Rule 424(b) under the Securities Act, relating to the Registration Statement on Form S-1 (File No. 333-259509), which
  contains audited financial statements for the Registrant's latest fiscal year for which such statements have been filed; and
  (e)
  the description of the registrant's securities contained
  in the registration statement on
  Form 8-A
  filed with the Commission on October 6, 2020 and any amendment or report filed with the Commission
  for the purpose of updating the description.
  All reports and other documents filed by the registrant
  pursuant to Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, other than current reports furnished
  under Item 2.02 and Item 7.01 of Form 8-K and any exhibits furnished on such form that relate to such items, after the date of this registration
  statement, and prior to the filing of a post-effective amendment 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 herein and to be a part of this registration
  statement from the date of filing of such reports and documents. Any statement contained in a document incorporated or deemed to be incorporated
  herein by reference shall be deemed to be modified or superseded for purposes of this registration statement to the extent that a statement
  herein
  or
  in any other 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.
  2
  Item 4. Description of Securities
  Not applicable.
  Item 5. Interests of Named Experts and Counsel
  Not applicable.
  Item 6. Indemnification of Directors and
  Officers
  Section 145(a) of the Delaware General Corporation
  Law (the "DGCL") provides, in general, that a corporation may indemnify any person who was or is a party to or is threatened
  to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative
  (other than an action by or in the right of the corporation), because 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 the person in connection with such action, suit or proceeding, if he or she acted
  in good faith and in a manner 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.
  Section 145(b) of the DGCL provides, in general,
  that 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 because the person 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) actually
  and reasonably incurred by the person in connection with the defense or settlement of such action or suit if he or she acted in good faith
  and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation, except that no indemnification
  shall be made with respect to any claim, issue or matter as to which he or she shall have been adjudged to be liable to the corporation
  unless and only to the extent that the Court of Chancery or other adjudicating court determines that, despite the adjudication of liability
  but in view of all of the circumstances of the case, he or she is fairly and reasonably entitled to indemnity for such expenses that the
  Court of Chancery or other adjudicating court shall deem proper.
  Section 145(g) of the DGCL provides, in general,
  that a corporation may purchase and maintain insurance 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 against any liability asserted against such person and incurred by such person in
  any such capacity, or arising out of his or her status as such, whether or not the corporation would have the power to indemnify the person
  against such liability under Section 145 of the DGCL.
  Additionally, our Certificate of Incorporation
  eliminates our directors' liability to the fullest extent permitted under the DGCL. The DGCL provides that directors of a corporation
  will not be personally liable for monetary damages for breach of their fiduciary duties as directors, except for liability:
  ●
  for any transaction from which the director derives an improper
  personal benefit;
  ●
  for any act or omission not in good faith or that involves
  intentional misconduct or a knowing violation of law;
  ●
  for any unlawful payment of dividends or redemption of shares;
  or
  ●
  for any breach of a director's duty of loyalty to the
  corporation or its stockholders.
  If the DGCL is amended to authorize corporate
  action further eliminating or limiting the personal liability of directors, then the liability of the Company's directors will be
  eliminated or limited to the fullest extent permitted by the DGCL, as so amended.
  3
  In addition, we have entered into separate indemnification
  agreements with our directors and officers. These agreements, among other things, require us to indemnify our directors and officers for
  certain expenses, including attorneys' fees, judgments, fines, and settlement amounts incurred by a director or officer in any action
  or proceeding arising out of their services as one of our directors or officers or any other company or enterprise to which the person
  provides services at our request.
  We maintain a directors' and officers'
  insurance policy pursuant to which our directors and officers are insured against liability for actions taken in their capacities as directors
  and officers.
  Item 7. Exemption from Registration Claimed
  Not applicable.
  Item 8. Exhibits.
  Exhibit No.
  Description
  4.1
  Certificate of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on August 26, 2021).
  4.2
  Bylaws of the Company (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K filed on August 26, 2021).
  5.1
  Opinion of Cooley LLP.
  23.1
  Consent of WithumSmith+Brown, PC.
  23.2
  Consent of Marcum LLP.
  23.3
  Consent of Cooley LLP (included in Exhibit 5.1).
  24.1
  Power of Attorney (contained on the signature page hereto).
  99.1
  Xos, Inc. 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.6 to the Current Report on Form 8-K filed on August 26, 2021).
  99.2
  Xos, Inc. 2021 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.7 to the Current Report on Form 8-K filed on August 26, 2021).
  99.3
  Xos, Inc. 2018 Stock Plan.
  99.4
  Form of Global Option Grant Notice (incorporated by reference to Exhibit 10.6(a) to the Current Report on Form 8-K filed on August 26, 2021).
  99.5
  Form of Global RSU Award Grant Notice (incorporated by reference to Exhibit 10.6(b) to the Current Report on Form 8-K filed on August 26, 2021).
  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 this registration statement (or the most recent
  post-effective amendment hereof) which, individually or in the aggregate, represent a fundamental change in the information set forth
  in this 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 end 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% change in the maximum aggregate offering price set forth in the "Calculation
  of Registration Fee" table in the effective registration statement;
  (iii)
  to include any material information with respect to the plan of distribution not previously disclosed in this registration statement
  or any material change to such information in this registration statement;
  provided, however, that paragraphs (a)(1)(i)
  and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
  in periodic reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Securities
  Exchange Act of 1934 that are incorporated by reference in the registration statement.
  4
  (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 Securities Exchange Act of 1934 (and, where
  applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of
  1934) that is incorporated by reference in this 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
  Commission such indemnification is against public policy as expressed in the Securities 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 Securities Act and will be governed by the final adjudication
  of such issue.
  5
  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 Los Angeles, State of California on October 26, 2021.
  XOS, INC.
  /s/ Dakota Semler
  Name:
  Dakota Semler
  Title:
  Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each
  person whose signature appears below hereby constitutes and appoints Dakota Semler and Kingsley Afemikhe, and each of them, his true and
  lawful attorneys-in-fact and agents, each with full power of substitution and resubstitution, for him and in his name, place and stead,
  in any and all capacities, to sign any and all amendments, including post-effective amendments, to this registration statement, and to
  file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting
  unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite
  and necessary to be done, as fully for all intents and purposes as he might or could do in person, hereby ratifying and confirming all
  that each of 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 below by the following persons in the capacities and on the date indicated.
  Signature
  Title
  Date
  /s/ Dakota Semler
  Chief Executive Officer, Chairman
  October 26, 2021
  Dakota Semler
  (Principal Executive Officer)
  /s/ Kingsley Afemikhe
  Chief Financial Officer
  October 26, 2021
  Kingsley Afemikhe
  (Principal Financial Officer and Principal Accounting Officer)
  /s/ Giordano Sordoni
  Chief Operating Officer, Director
  October 26, 2021
  Giordano Sordoni
  /s/ Burt Jordan
  Director
  October 26, 2021
  Burt Jordan
  /s/ S. Sara Mathew
  Director
  October 26, 2021
  S. Sara Mathew
  /s/ George N. Mattson
  Director
  October 26, 2021
  George N. Mattson
  /s/ Ed Rapp
  Director
  October 26, 2021
  Ed Rapp
  6