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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>As filed with the Securities
  and Exchange Commission on June 23, 2023</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><B>Registration No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>SECURITIES AND EXCHANGE
  COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>FORM&nbsp;S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B><I>UNDER</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B><I>THE SECURITIES ACT
  OF 1933</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>FOXO Technologies Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>(Exact name of registrant
  as specified in its charter)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; width: 49%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom; width: 2%; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; width: 49%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>85-1050265</B></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(State or other jurisdiction of</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>incorporation or organization)</B></P></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(I.R.S. Employer</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Identification No.)</B></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>729 N. Washington Ave.,
  Suite 600</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B><U>Minneapolis, MN
  55401</U></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>(Address of Principal
  Executive Offices)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>FOXO TECHNOLOGIES INC.
  2022 EQUITY INCENTIVE PLAN, AS AMENDED</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>(Full title of the
  plan)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Tyler Danielson</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Interim Chief Executive
  Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>729 N. Washington Ave.,
  Suite 600</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Minneapolis, MN 55401</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>(Name and address of
  agent for service)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>(612) 562-9447</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>(Telephone number,
  including area code, of agent for service)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B><I>Copies to:</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&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: top; width: 49%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tyler Danielson</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Interim Chief Executive Officer</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>729 N. Washington Ave.,
      Suite 600</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Minneapolis, MN 55401</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Telephone: (612) 562-9447</B></P></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 49%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Nimish Patel, Esq.<BR>
  Blake Baron, Esq.<BR>
  Mitchell Silberberg &amp; Knupp LLP<BR>
  437 Madison Ave., 25<SUP>th</SUP>&nbsp;Floor<BR>
  New York, New York 10022<BR>
  Telephone: (917) 546-7709</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">Indicate by check mark
  whether the registrant is a large accelerated filer, an accelerated filer, a&nbsp;non-accelerated&nbsp;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&nbsp;Rule&nbsp;12b-2&nbsp;of&nbsp;the&nbsp;Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
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    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 21%"><FONT STYLE="font-size: 10pt">Large&nbsp;accelerated&nbsp;filer</FONT></TD>
      <TD STYLE="width: 46%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 29%"><FONT STYLE="font-size: 10pt">Accelerated&nbsp;filer</FONT></TD>
      <TD STYLE="width: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Smaller&nbsp;reporting&nbsp;company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Emerging&nbsp;growth&nbsp;company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">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&nbsp;7(a)(2)(B) of the Securities Act.&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-size: 10pt"><B>EXPLANATORY
  NOTE</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">This
  Registration Statement on Form&nbsp;S-8&nbsp;(this &ldquo;<B>Registration Statement</B>&rdquo;) is being filed, pursuant to General Instruction
  E of Form&nbsp;S-8,&nbsp;by FOXO Technologies Inc. (the &ldquo;<B>Registrant</B>&rdquo;) to register an additional <FONT STYLE="background-color: white">3,232,385
  </FONT>shares of the Registrant&rsquo;s Class A common stock, par value $0.0001 per share (the &ldquo;<B>Class A Common Stock</B>&rdquo;),
  for issuance with respect to equity awards made under the FOXO Technologies Inc. 2022 Equity Incentive Plan, as amended (the &ldquo;<B>2022
  Plan</B>&rdquo;). These additional 3,232,385 shares of Class A Common Stock have been reserved for issuance under the 2022 Plan pursuant
  to the amendment to the 2022 Plan, as approved by the Registrant&rsquo;s stockholders at the 2023 annual meeting of stockholders on May
  26, 2023.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Registrant filed a Registration
  Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1812360/000121390022082398/ea169567-s8_foxotech.htm">Form S-8</A> (File No. 333-268981) with the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) on December
  23, 2022 (the &ldquo;<B>Prior Form S-8</B>&rdquo;) to register an aggregate of 6,251,735 shares of Class A Common Stock reserved for issuance
  with respect to equity awards made under the 2022 Plan and the FOXO Technologies Inc. 2020 Equity Incentive Plan (the &ldquo;<B>2020 Plan</B>&rdquo;),
  consisting of 3,286,235 shares of Class A Common Stock reserved for issuance pursuant to the 2022 Plan and 2,965,500 shares of Class A
  Common Stock that may be issued pursuant to the exercise of outstanding stock options under the 2020 Plan. The Prior Form S-8 is currently
  effective.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">These
  additional 3,232,385 shares of Class A Common Stock are securities of the same class as other securities for which the Prior Form S-8
  relating to the same benefit plan was filed with the Commission. Pursuant to General Instruction E of Form&nbsp;S-8,&nbsp;the contents
  of the Prior Form&nbsp;S-8&nbsp;are incorporated by reference herein. In accordance with the instructional note to Part I of Form&nbsp;S-8&nbsp;as
  promulgated by the Commission, the information specified by Part I of the Form&nbsp;S-8&nbsp;has been omitted from this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART&nbsp;II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item&nbsp;3. Incorporation of Documents
  by Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">The
  following documents previously filed by FOXO Technologies Inc. (the &ldquo;<B>Registrant</B>&rdquo;) with the Commission are incorporated
  by reference into this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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      <TD STYLE="width: 0.25in; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;The Registrant&rsquo;s Annual Report on&nbsp;<A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023024912/f10k2022_foxotech.htm">Form 10-K</A> for the fiscal year ended December 31, 2022, as filed with the Commission on March 31, 2023;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;The Registrant&rsquo;s Quarterly Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023038551/f10q0323_foxotech.htm">Form&nbsp;10-Q</A> for the fiscal quarter ended March 31, 2023,&nbsp;filed with the Commission on&nbsp;May 11, 2023;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">(3)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;The Registrant&rsquo;s Current Reports on&nbsp;Form&nbsp;8-K,&nbsp;filed
  with the Commission on&nbsp;<A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023002518/ea171602-8k_foxotech.htm">January
  12, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023007483/ea172613-8k_foxotech.htm">February 2,
  2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023008008/ea172716-8k_foxotech.htm">February 3, 2023</A>,
  <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023008442/ea172814-8ka1_foxotech.htm">February 6, 2023</A>,
  <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023009299/ea172989-8k_foxotech.htm">February 8, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023019003/ea174964-8k_foxotech.htm">March
  10, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023021452/ea175433-8k_foxotech.htm">March 20,
  2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023025560/ea176254-8k_foxotech.htm">March 31, 2023</A>,
  <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023030673/ea177073-8k_foxotech.htm">April 18, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023038540/ea178350-8k_foxotech.htm">May
  11, 2023</A>,  <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023040871/ea178818-8k_foxotech.htm">May 17,
  2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023044132/ea179523-8k_foxotech.htm">May 30, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023049058/ea180406-8k_foxotech.htm">June 15, 2023</A>, and <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023049411/ea180446-8k_foxotech.htm">June 16, 2023</A>, respectively; and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">(4)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;The description of the Registrant&rsquo;s Class A Common Stock set forth in Exhibit 4.4 of the Registrant&rsquo;s Annual Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1812360/000121390023024912/f10k2022_foxotech.htm">Form 10-K</A> for the fiscal year ended December 31, 2022, as filed with the Commission on March 31, 2023, together with any amendments or reports filed for the purpose of updating such description.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">All
  documents subsequently filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act,
  prior to the filing of a post-effective amendment to the Registration Statement which indicates that all securities offered have been
  sold or which deregisters all securities then remaining unsold, shall be deemed incorporated by reference into this Registration Statement
  and to be a part hereof from the date of the filing of such documents, except that information furnished to the Commission under Item
  2.02 or Item 7.01 in Current Reports on Form&nbsp;8-K&nbsp;and any exhibit relating to such information, shall not be deemed to be 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: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">Any
  statement contained herein or in a document incorporated or deemed to be incorporated by reference in this Registration Statement shall
  be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in this Registration
  Statement, or in any other subsequently filed document which also is or is deemed to be incorporated by reference in this Registration
  Statement, modifies or supersedes such earlier statement. Any statement so modified or superseded shall not be deemed, except as so modified
  or superseded, to constitute a part of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item&nbsp;4. Description of Securities.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">Not
  applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item&nbsp;5. Interests of Named Experts
  and Counsel.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">Not
  applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"></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-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item&nbsp;6. Indemnification of Directors
  and Officers.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">Section&nbsp;145
  of the Delaware General Corporation Law authorizes a court to award, or a corporation&rsquo;s board of directors to grant, indemnity to
  directors and officers under certain circumstances and subject to certain limitations. The terms of Section&nbsp;145 of the Delaware General
  Corporation Law are sufficiently broad to permit indemnification under certain circumstances for liabilities, including reimbursement
  of expenses incurred, arising under the Securities Act of 1933, as amended, or Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">Our
  Certificate of Incorporation contains provisions limiting the liability of directors, and our Bylaws provide that we will indemnify each
  of our directors to the fullest extent permitted under Delaware law. The Certificate of Incorporation and Bylaws also provide us with
  discretion to indemnify officers and employees when determined appropriate by the Board of Directors.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">We
  entered into indemnification agreements with each of our directors and executive officers. The indemnification agreements provide that
  we indemnify each of our directors, executive officers and such other key employees against any and all expenses incurred by that director,
  executive officer or other key employee because of his or her status as one of our directors, executive officers or other key employees,
  to the fullest extent permitted by Delaware law, our Certificate of Incorporation and our Bylaws. In addition, the indemnification agreements
  provide that, to the fullest extent permitted by Delaware law, we will advance all expenses incurred by our directors, executive officers,
  and other key employees in connection with a legal proceeding involving his or her status as a director, executive officer or key employee.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item&nbsp;7. Exemption from Registration
  Claimed.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item&nbsp;8. Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&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="white-space: nowrap; width: 8%; border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Exhibit No.</B></FONT></TD>
      <TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 91%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">3.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1812360/000121390022057723/ea166084ex3-1_foxotech.htm"><FONT STYLE="font-size: 10pt">Certificate of Incorporation of FOXO Technologies Inc. (incorporated by reference to Exhibit 3.1 to FOXO Technologies Inc.&rsquo;s Current Report on Form&nbsp;8-K&nbsp;(File No. 001-39783),&nbsp;filed with the SEC on September 21, 2022).</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">3.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1812360/000121390022057723/ea166084ex3-2_foxotech.htm"><FONT STYLE="font-size: 10pt">Bylaws of FOXO Technologies Inc. (incorporated by reference to Exhibit 3.2 to FOXO Technologies Inc.&rsquo;s Current Report on Form&nbsp;8-K&nbsp;(File No. 001-39783),&nbsp;filed with the SEC on September 21, 2022).</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; vertical-align: top"><A HREF="ea179834ex5-1_foxotech.htm"><FONT STYLE="font-size: 10pt">Opinion of Mitchell Silberberg &amp; Knupp LLP.</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; vertical-align: top"><A HREF="ea179834ex5-1_foxotech.htm"><FONT STYLE="font-size: 10pt">Consent of Mitchell Silberberg &amp; Knupp LLP (included as part of Exhibit&nbsp;5.1 hereto).</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt"><A HREF="ea179834ex23-2_foxotech.htm">Consent of KPMG LLP.</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1812360/000121390023043721/ea179387ex10-5_foxotech.htm"><FONT STYLE="font-size: 10pt">FOXO Technologies Inc. 2022 Equity Incentive Plan, as amended (incorporated by reference to Exhibit 10.5 to FOXO Technologies Inc.&rsquo;s Current Report on Form 8-K (File No. 001-39783), filed with the SEC on May 30, 2023).</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top"><FONT STYLE="font-size: 10pt">107*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="ea179834ex-fee_foxotech.htm"><FONT STYLE="font-size: 10pt">Calculation of Registration Fee</FONT></A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0px">&nbsp;</TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt"><B>*</B></FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Filed herewith.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item&nbsp;9. Undertakings.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">(a)&nbsp;The undersigned Registrant hereby
  undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">(1)&nbsp;To
  file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 55.1pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 55.1pt; background-color: white">(i)&nbsp;To
  include any prospectus required by Section&nbsp;10(a)(3)&nbsp;of the Securities Act;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 55.1pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 55.1pt; background-color: white">(ii)&nbsp;To
  reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
  Statement; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 55.1pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 55.1pt; background-color: white">(iii)&nbsp;To
  include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any
  material change to such information in the Registration Statement;&nbsp;<I>provided, however</I>, that paragraphs (a)(1)(i)&nbsp;and (a)(1)(ii)&nbsp;do
  not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with
  or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d)&nbsp;of the Exchange Act that are incorporated
  by reference in the Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">(2)&nbsp;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<I>&nbsp;bona fide</I>&nbsp;offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">(3)&nbsp;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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">(b)&nbsp;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&nbsp;13(a)&nbsp;or Section&nbsp;15(d)&nbsp;of the Exchange Act (and, where applicable, each filing of
  an employee benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d)&nbsp;of the Exchange Act) that is incorporated by reference
  in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering
  of such securities at that time shall be deemed to be the initial<I>&nbsp;bona fide</I>&nbsp;offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">(c)&nbsp;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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">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&nbsp;Form&nbsp;S-8&nbsp;and has duly caused this Registration Statement to be signed on its behalf by
  the undersigned, thereunto duly authorized, in the City of Minneapolis, State of Minnesota, on June 23, 2023.</P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-size: 10pt"><B>FOXO TECHNOLOGIES INC.</B></FONT></TD></TR>
    <TR>
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 36%">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">By</FONT></TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Tyler Danielson</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Name:</FONT>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Tyler Danielson</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Interim Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white">Each
  person whose signature appears below constitutes and appoints Tyler Danielson and Robby Potashnick as his or her true and lawful&nbsp;attorney-in-fact&nbsp;and
  agent, with full power of substitution and resubstitution, for such person and in his or her name, place and stead, in any and all capacities,
  to sign any or all further amendments (including post-effective amendments) to this registration statement (and any additional registration
  statement related hereto permitted by Rule&nbsp;462(b)&nbsp;promulgated under the&nbsp;Securities Act&nbsp;(and all further amendments,
  including post-effective amendments, thereto)), and to file the same, with all exhibits thereto, and other documents in connection therewith,
  with the Securities and Exchange Commission, granting unto said&nbsp;attorneys-in-fact&nbsp;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 in and about the premises, as fully to all
  intents and purposes as he might or could do in person, hereby ratifying and confirming all that said&nbsp;attorney-in-fact&nbsp;and agent,
  or his or her 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-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">Pursuant
  to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities
  and on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&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="white-space: nowrap; width: 40%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Signature</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 45%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Title</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 13%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Date</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 1.5pt solid">/s/ Tyler Danielson</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Tyler Danielson</P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Interim Chief Executive Officer and Director<BR>
  (Principal Executive Officer)</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">June 23, 2023</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 1.5pt solid">/s/ Robby Potashnick</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Robby Potashnick</P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Chief Financial Officer<BR>
  (Principal Accounting Officer)</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">June 23, 2023</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 1.5pt solid">/s/ Andrew J. Poole</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Andrew J. Poole</P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">June 23, 2023</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 1.5pt solid">/s/ Bret Barnes</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Bret Barnes</P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">June 23, 2023</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 1.5pt solid">/s/ Murdoc Khaleghi</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Murdoc Khaleghi</P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-left: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">June 23, 2023</FONT></TD></TR>
    </TABLE>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea179834-s8_foxotech.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 51506}]
metadata_filer: {"company-data": {"conformed-name": "FOXO TECHNOLOGIES INC.", "cik": "0001812360", "assigned-sic": "6311", "irs-number": "851050265", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-272899", "film-number": "231038544"}, "business-address": {"street1": "729 WASHINGTON AVE. N", "street2": "SUITE 600", "city": "MINNEAPOLIS", "state": "MN", "zip": "55401", "phone": "(612) 562-9447"}, "mail-address": {"street1": "729 WASHINGTON AVE. N", "street2": "SUITE 600", "city": "MINNEAPOLIS", "state": "MN", "zip": "55401"}, "former-company": {"former-conformed-name": "Delwinds Insurance Acquisition Corp.", "date-changed": "20200518"}}
text: As filed with the Securities
  and Exchange Commission on June 23, 2023
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE
  COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT
  OF 1933
  FOXO Technologies Inc.
  (Exact name of registrant
  as specified in its charter)
  Delaware
  85-1050265
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  729 N. Washington Ave.,
  Suite 600
  Minneapolis, MN
  55401
  (Address of Principal
  Executive Offices)
  FOXO TECHNOLOGIES INC.
  2022 EQUITY INCENTIVE PLAN, AS AMENDED
  (Full title of the
  plan)
  Tyler Danielson
  Interim Chief Executive
  Officer
  729 N. Washington Ave.,
  Suite 600
  Minneapolis, MN 55401
  (Name and address of
  agent for service)
  (612) 562-9447
  (Telephone number,
  including area code, of agent for service)
  Copies to:
  Tyler Danielson
  Interim Chief Executive Officer
  729 N. Washington Ave.,
      Suite 600
  Minneapolis, MN 55401
  Telephone: (612) 562-9447
  Nimish Patel, Esq.
  Blake Baron, Esq.
  Mitchell Silberberg & Knupp LLP
  437 Madison Ave., 25
  th
  Floor
  New York, New York 10022
  Telephone: (917) 546-7709
  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
  This
  Registration Statement on Form S-8 (this "
  Registration Statement
  ") is being filed, pursuant to General Instruction
  E of Form S-8, by FOXO Technologies Inc. (the "
  Registrant
  ") to register an additional
  3,232,385
  shares of the Registrant's Class A common stock, par value $0.0001 per share (the "
  Class A Common Stock
  "),
  for issuance with respect to equity awards made under the FOXO Technologies Inc. 2022 Equity Incentive Plan, as amended (the "
  2022
  Plan
  "). These additional 3,232,385 shares of Class A Common Stock have been reserved for issuance under the 2022 Plan pursuant
  to the amendment to the 2022 Plan, as approved by the Registrant's stockholders at the 2023 annual meeting of stockholders on May
  26, 2023.
  The Registrant filed a Registration
  Statement on
  Form S-8
  (File No. 333-268981) with the Securities and Exchange Commission (the "
  Commission
  ") on December
  23, 2022 (the "
  Prior Form S-8
  ") to register an aggregate of 6,251,735 shares of Class A Common Stock reserved for issuance
  with respect to equity awards made under the 2022 Plan and the FOXO Technologies Inc. 2020 Equity Incentive Plan (the "
  2020 Plan
  "),
  consisting of 3,286,235 shares of Class A Common Stock reserved for issuance pursuant to the 2022 Plan and 2,965,500 shares of Class A
  Common Stock that may be issued pursuant to the exercise of outstanding stock options under the 2020 Plan. The Prior Form S-8 is currently
  effective.
  These
  additional 3,232,385 shares of Class A Common Stock are securities of the same class as other securities for which the Prior Form S-8
  relating to the same benefit plan was filed with the Commission. Pursuant to General Instruction E of Form S-8, the contents
  of the Prior Form S-8 are incorporated by reference herein. In accordance with the instructional note to Part I of Form S-8 as
  promulgated by the Commission, the information specified by Part I of the Form S-8 has been omitted from this Registration Statement.
  PART II
  INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents
  by Reference.
  The
  following documents previously filed by FOXO Technologies Inc. (the "
  Registrant
  ") with the Commission are incorporated
  by reference into this Registration Statement:
  (1)
  The Registrant's Annual Report on
  Form 10-K
  for the fiscal year ended December 31, 2022, as filed with the Commission on March 31, 2023;
  (2)
  The Registrant's Quarterly Report on
  Form 10-Q
  for the fiscal quarter ended March 31, 2023, filed with the Commission on May 11, 2023;
  (3)
  The Registrant's Current Reports on Form 8-K, filed
  with the Commission on
  January
  12, 2023
  ,
  February 2,
  2023
  ,
  February 3, 2023
  ,
  February 6, 2023
  ,
  February 8, 2023
  ,
  March
  10, 2023
  ,
  March 20,
  2023
  ,
  March 31, 2023
  ,
  April 18, 2023
  ,
  May
  11, 2023
  ,
  May 17,
  2023
  ,
  May 30, 2023
  ,
  June 15, 2023
  , and
  June 16, 2023
  , respectively; and
  (4)
  The description of the Registrant's Class A Common Stock set forth in Exhibit 4.4 of the Registrant's Annual Report on
  Form 10-K
  for the fiscal year ended December 31, 2022, as filed with the Commission on March 31, 2023, together with any amendments or reports filed for the purpose of updating such description.
  All
  documents subsequently filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act,
  prior to the filing of a post-effective amendment to the Registration Statement which indicates that all securities offered have been
  sold or which deregisters all securities then remaining unsold, shall be deemed incorporated by reference into this Registration Statement
  and to be a part hereof from the date of the filing of such documents, except that information furnished to the Commission under Item
  2.02 or Item 7.01 in Current Reports on Form 8-K and any exhibit relating to such information, shall not be deemed to be incorporated
  by reference in this Registration Statement.
  Any
  statement contained herein or in a document incorporated or deemed to be incorporated by reference in this Registration Statement shall
  be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in this Registration
  Statement, or in any other subsequently filed document which also is or is deemed to be incorporated by reference in this Registration
  Statement, modifies or supersedes such earlier statement. Any statement so modified or superseded shall not be deemed, except as so modified
  or superseded, to constitute a part of this Registration Statement.
  Item 4. Description of Securities.
  Not
  applicable.
  Item 5. Interests of Named Experts
  and Counsel.
  Not
  applicable.
  II-
  1
  Item 6. Indemnification of Directors
  and Officers.
  Section 145
  of the Delaware General Corporation Law authorizes a court to award, or a corporation's board of directors to grant, indemnity to
  directors and officers under certain circumstances and subject to certain limitations. The terms of Section 145 of the Delaware General
  Corporation Law are sufficiently broad to permit indemnification under certain circumstances for liabilities, including reimbursement
  of expenses incurred, arising under the Securities Act of 1933, as amended, or Securities Act.
  Our
  Certificate of Incorporation contains provisions limiting the liability of directors, and our Bylaws provide that we will indemnify each
  of our directors to the fullest extent permitted under Delaware law. The Certificate of Incorporation and Bylaws also provide us with
  discretion to indemnify officers and employees when determined appropriate by the Board of Directors.
  We
  entered into indemnification agreements with each of our directors and executive officers. The indemnification agreements provide that
  we indemnify each of our directors, executive officers and such other key employees against any and all expenses incurred by that director,
  executive officer or other key employee because of his or her status as one of our directors, executive officers or other key employees,
  to the fullest extent permitted by Delaware law, our Certificate of Incorporation and our Bylaws. In addition, the indemnification agreements
  provide that, to the fullest extent permitted by Delaware law, we will advance all expenses incurred by our directors, executive officers,
  and other key employees in connection with a legal proceeding involving his or her status as a director, executive officer or key employee.
  Item 7. Exemption from Registration
  Claimed.
  Not applicable.
  Item 8. Exhibits.
  Exhibit No.
  Description
  3.1
  Certificate of Incorporation of FOXO Technologies Inc. (incorporated by reference to Exhibit 3.1 to FOXO Technologies Inc.'s Current Report on Form 8-K (File No. 001-39783), filed with the SEC on September 21, 2022).
  3.2
  Bylaws of FOXO Technologies Inc. (incorporated by reference to Exhibit 3.2 to FOXO Technologies Inc.'s Current Report on Form 8-K (File No. 001-39783), filed with the SEC on September 21, 2022).
  5.1*
  Opinion of Mitchell Silberberg & Knupp LLP.
  23.1*
  Consent of Mitchell Silberberg & Knupp LLP (included as part of Exhibit 5.1 hereto).
  23.2*
  Consent of KPMG LLP.
  99.1
  FOXO Technologies Inc. 2022 Equity Incentive Plan, as amended (incorporated by reference to Exhibit 10.5 to FOXO Technologies Inc.'s Current Report on Form 8-K (File No. 001-39783), filed with the SEC on May 30, 2023).
  107*
  Calculation of Registration Fee
  *
  Filed herewith.
  II-
  2
  Item 9. Undertakings.
  (a) The undersigned Registrant hereby
  undertakes:
  (1) To
  file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i) To
  include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii) To
  reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
  Statement; and
  (iii) To
  include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any
  material change to such information in the Registration Statement;
  provided, however
  , that paragraphs (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 reports filed with
  or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated
  by reference in the Registration Statement.
  (2) That,
  for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
  registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
  be the initial
  bona fide
  offering thereof.
  (3) To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.
  (b) The undersigned
  Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's
  annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of
  an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
  in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering
  of such securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (c) Insofar as indemnification
  for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant
  to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the 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.
  II-
  3
  SIGNATURES
  Pursuant
  to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all
  of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by
  the undersigned, thereunto duly authorized, in the City of Minneapolis, State of Minnesota, on June 23, 2023.
  FOXO TECHNOLOGIES INC.
  By
  /s/ Tyler Danielson
  Name:
  Tyler Danielson
  Title:
  Interim Chief Executive Officer
  POWER OF ATTORNEY
  Each
  person whose signature appears below constitutes and appoints Tyler Danielson and Robby Potashnick as his or her true and lawful attorney-in-fact and
  agent, with full power of substitution and resubstitution, for such person and in his or her name, place and stead, in any and all capacities,
  to sign any or all further amendments (including post-effective amendments) to this registration statement (and any additional registration
  statement related hereto permitted by Rule 462(b) promulgated under the Securities Act (and all further amendments,
  including post-effective amendments, thereto)), and to file the same, with all 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 in and about the premises, as fully to all
  intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent,
  or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
  Pursuant
  to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities
  and on the dates indicated.
  Signature
  Title
  Date
  /s/ Tyler Danielson
  Tyler Danielson
  Interim Chief Executive Officer and Director
  (Principal Executive Officer)
  June 23, 2023
  /s/ Robby Potashnick
  Robby Potashnick
  Chief Financial Officer
  (Principal Accounting Officer)
  June 23, 2023
  /s/ Andrew J. Poole
  Andrew J. Poole
  Director
  June 23, 2023
  /s/ Bret Barnes
  Bret Barnes
  Director
  June 23, 2023
  /s/ Murdoc Khaleghi
  Murdoc Khaleghi
  Director
  June 23, 2023
  II-4