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  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; padding-bottom: 0pt; padding-left: 0pt"><B>As
  filed with the Securities and Exchange Commission on January 31, 2024</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Washington, D.C. 20549</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>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNDER</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Xos,
  Inc.</B></FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
  name of registrant as specified in its charter)</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 0pt; padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 49%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; padding-right: 0pt; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Delaware</FONT></P></TD>
      <TD STYLE="padding: 0pt 0pt 1.5pt; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 0pt; padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 49%"><P STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">98-1550505</FONT></P></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State
      or other jurisdiction of<BR>
      incorporation or organization)</FONT></TD>
      <TD STYLE="padding: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(IRS
      Employer<BR>
      Identification No.)</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 0pt; padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; vertical-align: top"><DIV STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; padding: 0in 0pt 0pt; margin-right: 0pt; margin-bottom: 0pt"><P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3550
                                              Tyburn Street, Unit 100</B></FONT></P>
      <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Los
      Angeles, California</B></FONT></P>
  </DIV></TD>
      <TD STYLE="padding: 0pt 0pt 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 0pt; padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; vertical-align: bottom"><P STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>90065</B></FONT></P></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address
      of Principal Executive Offices)</FONT></TD>
      <TD STYLE="padding: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Zip
      Code)</FONT></TD></TR>
    </TABLE>
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Xos,
  Inc. 2021 Equity Incentive Plan</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Xos,
  Inc. 2021 Employee Stock Purchase Plan</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Full
  title of the plan)</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christen
  Romero</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">General
  Counsel</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Xos,
  Inc.</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3550
  Tyburn Street</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Los
  Angeles, California 90065</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tel:
  (818) 316-1890</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Telephone
  number, including area code, of agent for service)</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Copies
  to:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Dave
  Peinsipp</B></FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Logan
  Tiari</B></FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Cooley
  LLP</B></FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3
  Embarcadero Center, 20th Floor</B></FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>San
  Francisco, California 94111</B></FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Tel:
  (415) 693-2000</B></FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="padding-top: 0pt; font: 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 0pt; padding-left: 0pt"><P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large
  accelerated filer</FONT></P></TD>
      <TD STYLE="padding-top: 0pt; font: 10pt Times New Roman, Times, Serif; width: 7%; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>&#9744;</TD>
      <TD STYLE="width: 26%">&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; font: 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
      filer</FONT></TD>
      <TD STYLE="padding-top: 0pt; font: 10pt Times New Roman, Times, Serif; width: 7%; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="padding-top: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated
      filer</FONT></TD>
      <TD STYLE="padding-top: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt">&#9746;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller
      reporting company</FONT></TD>
      <TD STYLE="padding-top: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt">&#9746;</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="padding-top: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-top: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
      growth company</FONT></TD>
      <TD STYLE="padding-top: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; 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; padding-right: 0pt; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  
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  <P STYLE="padding-right: 0pt; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">EXPLANATORY
  NOTE</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Xos, Inc. (the &ldquo;registrant&rdquo;)
  is filing this Registration Statement on Form S-8 with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) to register
  the offering of (i) 463,342 additional shares of registrant&rsquo;s common stock, par value $0.0001 per share (the &ldquo;Common Stock&rdquo;),
  reserved for issuance under the Xos, Inc. 2021 Equity Incentive Plan (the &ldquo;2021 Plan&rdquo;), which consists of (A) 297,061 additional
  shares of Common Stock pursuant to the provisions of the 2021 Plan providing for an automatic increase in the number of shares of Common
  Stock reserved and available for issuance under the 2021 Plan on January 1, 2024 and (B) 166,281 additional shares of Common Stock underlying
  restricted stock units that were previously granted under the 2021 Plan and forfeited because of the failure to vest as of January 23,
  2024; and (ii) 89,118 additional shares of Common Stock reserved for issuance under the Xos, Inc. 2021 Employee Stock Purchase Plan (the
  &ldquo;2021 ESPP&rdquo; and together with the 2021 Plan, the &ldquo;Plans&rdquo;) pursuant to the provisions of the 2021 ESPP providing
  for an automatic increase in the number of shares of Common Stock reserved and available for issuance under the 2021 ESPP on January 1,
  2024. In accordance with General Instruction E of Form S-8, and only with respect to the Common Stock being registered under the Plans,
  this Registration Statement hereby incorporates by reference the contents of the Registration Statements on Form S-8 (File Nos. <A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000121390021054636/ea149317-s8_xosinc.htm">333-260502</A>,
  <A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000181949322000123/a2022s-8xevergreenshareinc.htm">333-267714</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000121390023032853/ea177460-s8_xosinc.htm">333-271450</A>), filed by the registrant with the Commission on October
  26, 2021, October 3, 2022
  and April 26, 2023, respectively. </P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="padding-right: 0pt; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-right: 0pt; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PART
  II</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; padding-right: 0pt; text-transform: uppercase; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; padding-right: 0pt; text-transform: uppercase; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item
  3. Incorporation of Documents by Reference.</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(a)&nbsp;the
  registrant&rsquo;s annual report on <A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000181949323000066/xos-20221231.htm">Form 10-K</A> for the fiscal year ended December 31, 2022, filed with the Commission on March
  31, 2023;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(b)&nbsp;the
  registrant&rsquo;s quarterly reports on Form 10-Q for the fiscal quarters ended March 31, 2023, June 30, 2023 and September 30, 2023,
  filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000181949323000110/xos-20230331.htm">May 11, 2023</A>,
  <A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000181949323000203/xos-20230630.htm">August 11, 2023</A> and <A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000181949323000252/xos-20230930.htm">November
  9, 2023</A>, respectively;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(c)&nbsp;the
  registrant&rsquo;s current reports on Form 8-K filed with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1819493/000181949323000049/xos-20230308.htm">March
  8, 2023</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1819493/000181949323000107/xos-20230506.htm">May 10, 2023</A> (except
  for the information furnished under Item 2.02 and the exhibits thereto), <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001819493/000181949323000124/xos-20230526.htm">June
  1, 2023</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001819493/000181949323000131/xos-20230531.htm">June 6, 2023</A>,
  <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001819493/000181949323000133/xos-20230531.htm">June 8, 2023</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001819493/000181949323000164/xos-20230622.htm">June
  23, 2023</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001819493/000181949323000170/xos-20230627.htm">June 28, 2023</A>,
  <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001819493/000181949323000266/xos-20231116.htm">November 22, 2023</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001819493/000181949323000268/xos-20231201.htm">December
  1, 2023</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001819493/000181949323000270/xos-20231206.htm">December 6, 2023</A>
  and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001819493/000121390024003084/ea191507-8k_xosinc.htm">January 12, 2024</A>;
  and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(d)&nbsp;the description
  of the registrant&rsquo;s securities contained in <A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000181949322000013/a202110-kexhibit44.htm">Exhibit
  4.4</A> of the registrant&rsquo;s annual report on <A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000181949323000066/xos-20221231.htm">Form
  10-K</A> for the fiscal year ended December 31, 2022, filed with the Commission on March 31, 2023.</P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  
  <!-- Field: Page; Sequence: 3; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="padding-right: 0pt; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item
  8. Exhibits.</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-right: 0pt; margin: 0pt 0pt 0pt 0; text-align: justify; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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="border-bottom: Black 1.5pt solid; padding-top: 0pt; width: 9%; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-size: 10pt"><B>Exhibit No.</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 0pt; width: 90%; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt">4.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><A HREF="https://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="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt">4.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000181949323000270/a20231206form8-kexhibit31.htm">Certificate of Amendment to Certificate of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on December 6, 2023).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt">4.3</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><A HREF="https://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: White">
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt">5.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><A HREF="ea192443ex5-1_xosinc.htm">Opinion of Cooley LLP.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt">23.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><A HREF="ea192443ex23-1_xosinc.htm">Consent of Grant Thornton LLP.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt">23.2*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><A HREF="ea192443ex23-2_xosinc.htm">Consent of WithumSmith+Brown, PC.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt">23.3*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><A HREF="ea192443ex5-1_xosinc.htm">Consent of Cooley LLP (included in Exhibit 5.1).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt">24.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><A HREF="#poa">Power of Attorney (contained on the signature page hereto).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt">99.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><A HREF="https://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 of the Company&rsquo;s Current Report on Form 8-K filed on August 26, 2021).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt">99.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><A HREF="https://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 of the Company&rsquo;s Current Report on Form 8-K filed on August 26, 2021).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt">99.3</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex10-6a_xosinc.htm">Form of Global Option Grant Notice (incorporated by reference to Exhibit 10.6a of the Company&rsquo;s Current Report on Form 8-K filed on August 26, 2021).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt">99.4</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex10-6b_xosinc.htm">Form of Global RSU Award Grant Notice (incorporated by reference to Exhibit 10.6b of the Company&rsquo;s Current Report on Form 8-K filed on August 26, 2021).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt">107*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><A HREF="ea192443ex-fee_xosinc.htm">Filing Fee Table.</A></TD></TR>
    </TABLE>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; padding-right: 0pt; text-align: justify; padding-bottom: 0pt; padding-left: 0pt">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; padding-right: 0pt; text-align: justify; padding-bottom: 0pt; padding-left: 0pt"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; padding-right: 0pt; text-align: justify; padding-bottom: 0pt; padding-left: 0pt"></P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
  
  
  <P STYLE="margin-top: 0; margin-bottom: 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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed
  herewith.</FONT></TD>
  </TR></TABLE>
  
  
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: -0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="padding-right: 0pt; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; padding-bottom: 0pt; padding-left: 0pt">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-right: 0pt; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SIGNATURES</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 January 31, 2024.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; padding-right: 0pt; text-align: justify; text-indent: 0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 2.5in; text-align: justify; text-indent: 0.5in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></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="text-align: justify; text-indent: 0in">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify; text-indent: 0in"><B>XOS, INC.</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; text-indent: 0in; width: 60%">&nbsp;</TD>
      <TD STYLE="text-align: justify; text-indent: 0in; width: 5%">&nbsp;</TD>
      <TD STYLE="text-align: justify; text-indent: 0in; width: 35%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; text-indent: 0in">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: justify; text-indent: 0in">/s/ Dakota Semler</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; text-indent: 0in">&nbsp;</TD>
      <TD STYLE="text-align: justify; text-indent: 0in">Name:&nbsp;&nbsp;</TD>
      <TD STYLE="text-align: justify; text-indent: 0in">Dakota Semler</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; text-indent: 0in">&nbsp;</TD>
      <TD STYLE="text-align: justify; text-indent: 0in">Title:</TD>
      <TD STYLE="text-align: justify; text-indent: 0in">Chief Executive Officer</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-transform: uppercase; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="poa"></A>POWER
  OF ATTORNEY</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">KNOW
  ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby constitutes and appoints Dakota Semler, Christen
  Romero and Liana Pogosyan, and each of them, his or her true and lawful attorneys-in-fact and agents, each with full power of substitution
  and resubstitution, for him or her and in his or her 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 or she 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.</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="padding-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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="border-bottom: Black 1.5pt solid; width: 25%"><B>Signature</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 53%; text-align: center"><B>Title</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; width: 20%"><B>Date</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Dakota Semler</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">Chief Executive Officer, Chairman</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">January 31, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Dakota Semler</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">(Principal Executive Officer)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Liana Pogosyan</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">Vice President of Finance and Acting Chief Financial Officer</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">January 31, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Liana Pogosyan</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">(Principal Financial Officer and Principal Accounting Officer)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Giordano Sordoni</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">Chief Operating Officer, Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">January 31, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Giordano Sordoni</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Stuart Bernstein</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">January 31, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Stuart Bernstein</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Alice K. Jackson</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">January 31, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Alice K. Jackson</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Burt Jordan</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">January 31, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Burt Jordan</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ George N. Mattson</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">January 31, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>George N. Mattson</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Ed Rapp</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">January 31, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Ed Rapp</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; padding-right: 0pt; text-align: center; padding-bottom: 0pt; padding-left: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; padding-right: 0pt; text-align: center; padding-bottom: 0pt; padding-left: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; padding-right: 0pt; text-align: center; padding-bottom: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4</FONT></P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea192443-s8_xosinc.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 53903}]
metadata_filer: {"company-data": {"conformed-name": "Xos, Inc.", "cik": "0001819493", "assigned-sic": "3714", "organization-name": "04 Manufacturing", "irs-number": "981550505", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-276781", "film-number": "24582850"}, "business-address": {"street1": "3550 TYBURN STREET", "city": "LOS ANGELES", "state": "CA", "zip": "90065", "phone": "(818) 316-1890"}, "mail-address": {"street1": "3550 TYBURN STREET", "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 January 31, 2024
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  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
  (Full
  title of the plan)
  Christen
  Romero
  General
  Counsel
  Xos,
  Inc.
  3550
  Tyburn Street
  Los
  Angeles, California 90065
  Tel:
  (818) 316-1890
  (Telephone
  number, including area code, of agent for service)
  Copies
  to:
  Dave
  Peinsipp
  Logan
  Tiari
  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.
  EXPLANATORY
  NOTE
  Xos, Inc. (the "registrant")
  is filing this Registration Statement on Form S-8 with the Securities and Exchange Commission (the "Commission") to register
  the offering of (i) 463,342 additional shares of registrant's common stock, par value $0.0001 per share (the "Common Stock"),
  reserved for issuance under the Xos, Inc. 2021 Equity Incentive Plan (the "2021 Plan"), which consists of (A) 297,061 additional
  shares of Common Stock pursuant to the provisions of the 2021 Plan providing for an automatic increase in the number of shares of Common
  Stock reserved and available for issuance under the 2021 Plan on January 1, 2024 and (B) 166,281 additional shares of Common Stock underlying
  restricted stock units that were previously granted under the 2021 Plan and forfeited because of the failure to vest as of January 23,
  2024; and (ii) 89,118 additional shares of Common Stock reserved for issuance under the Xos, Inc. 2021 Employee Stock Purchase Plan (the
  "2021 ESPP" and together with the 2021 Plan, the "Plans") pursuant to the provisions of the 2021 ESPP providing
  for an automatic increase in the number of shares of Common Stock reserved and available for issuance under the 2021 ESPP on January 1,
  2024. In accordance with General Instruction E of Form S-8, and only with respect to the Common Stock being registered under the Plans,
  this Registration Statement hereby incorporates by reference the contents of the Registration Statements on Form S-8 (File Nos.
  333-260502
  ,
  333-267714
  and
  333-271450
  ), filed by the registrant with the Commission on October
  26, 2021, October 3, 2022
  and April 26, 2023, respectively.
  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, 2022, filed with the Commission on March
  31, 2023;
  (b) the
  registrant's quarterly reports on Form 10-Q for the fiscal quarters ended March 31, 2023, June 30, 2023 and September 30, 2023,
  filed with the Commission on
  May 11, 2023
  ,
  August 11, 2023
  and
  November
  9, 2023
  , respectively;
  (c) the
  registrant's current reports on Form 8-K filed with the Commission on
  March
  8, 2023
  ,
  May 10, 2023
  (except
  for the information furnished under Item 2.02 and the exhibits thereto),
  June
  1, 2023
  ,
  June 6, 2023
  ,
  June 8, 2023
  ,
  June
  23, 2023
  ,
  June 28, 2023
  ,
  November 22, 2023
  ,
  December
  1, 2023
  ,
  December 6, 2023
  and
  January 12, 2024
  ;
  and
  (d) the description
  of the registrant's securities contained in
  Exhibit
  4.4
  of the registrant's annual report on
  Form
  10-K
  for the fiscal year ended December 31, 2022, filed with the Commission on March 31, 2023.
  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
  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
  Certificate of Amendment to Certificate of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on December 6, 2023).
  4.3
  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 Grant Thornton LLP.
  23.2*
  Consent of WithumSmith+Brown, PC.
  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 of the Company's 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 of the Company's Current Report on Form 8-K filed on August 26, 2021).
  99.3
  Form of Global Option Grant Notice (incorporated by reference to Exhibit 10.6a of the Company's Current Report on Form 8-K filed on August 26, 2021).
  99.4
  Form of Global RSU Award Grant Notice (incorporated by reference to Exhibit 10.6b of the Company's Current Report on Form 8-K filed on August 26, 2021).
  107*
  Filing Fee Table.
  *
  Filed
  herewith.
  3
  SIGNATURES
  Pursuant
  to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all
  of the requirements for filing on Form S-8, and has duly caused this registration statement to be signed on its behalf by the undersigned,
  thereunto duly authorized, in the City of Los Angeles, State of California on January 31, 2024.
  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, Christen
  Romero and Liana Pogosyan, and each of them, his or her true and lawful attorneys-in-fact and agents, each with full power of substitution
  and resubstitution, for him or her and in his or her 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 or she 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
  January 31, 2024
  Dakota Semler
  (Principal Executive Officer)
  /s/ Liana Pogosyan
  Vice President of Finance and Acting Chief Financial Officer
  January 31, 2024
  Liana Pogosyan
  (Principal Financial Officer and Principal Accounting Officer)
  /s/ Giordano Sordoni
  Chief Operating Officer, Director
  January 31, 2024
  Giordano Sordoni
  /s/ Stuart Bernstein
  Director
  January 31, 2024
  Stuart Bernstein
  /s/ Alice K. Jackson
  Director
  January 31, 2024
  Alice K. Jackson
  /s/ Burt Jordan
  Director
  January 31, 2024
  Burt Jordan
  /s/ George N. Mattson
  Director
  January 31, 2024
  George N. Mattson
  /s/ Ed Rapp
  Director
  January 31, 2024
  Ed Rapp
  4