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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on April 11, 2025</B></P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 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"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></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><I>UNDER</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><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">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><IMG SRC="image_001.jpg" ALT=""></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>XIAO-I CORPORATION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact Name of Registrant as Specified in Its Charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 49%"><B>Cayman Islands</B></TD>
      <TD STYLE="text-align: center; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 49%"><B>Not Applicable</B></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">(State or Other Jurisdiction <BR>
  of Incorporation or Organization)</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">(I.R.S. Employer <BR>
  Identification No.)</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>5/F, Building 2, No. 2570</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Hechuan Road, Minhang District</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Shanghai, China</B></P></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><B>201101</B></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">(Address of Principal Executive Offices)</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">(Zip Code)</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Xiao-I Corporation 2025 Share Incentive Plan<BR>
  </B>(Full Title of the Plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Puglisi &amp; Associates</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">850 Library Avenue, Suite 204</P>
  
  <P STYLE="text-align: center; margin-top: 0pt; font: 10pt Times New Roman, Times, Serif; margin-bottom: 0pt">Newark, Delaware 19711</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and Address of Agent for Service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font: normal 10pt Times New Roman, Times, Serif">+1 </B>(302) 738-6680</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Telephone Number, Including Area Code, of Agent
  for Service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Copies to:</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Laura Hemmann,&nbsp;Esq.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>iTKG Law LLC</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>100 Corporate Drive, Suite 302</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Lebanon, New Jersey
      08833</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Phone: +1 (835)-222-4854</B></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
  See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD>Large accelerated filer</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD>Accelerated filer</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>Non-accelerated filer</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD>
      <TD>Smaller reporting company</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Emerging growth company</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>PART
  I</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>INFORMATION
  REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 1. <U>Plan Information*</U></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 2. <U>Registrant Information and Employee Plan Annual Information*</U></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 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">*</TD><TD STYLE="text-align: justify">The information called for in Part I of Form S-8 is not being filed
  with or included in this Form S-8 (by incorporation by reference or otherwise) in accordance with the rules and regulations of the Securities
  and Exchange Commission (the &ldquo;Commission&rdquo;).</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"></P>
  
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  <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: center"><FONT STYLE="text-transform: uppercase"><B>PART
  II</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Item 3. <U>Incorporation
  of Documents by Reference.</U></B></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: 0.25in; background-color: white">The
  following documents filed or furnished by Xiao-I Corporation (the &ldquo;Registrant&rdquo; or the &ldquo;Company&rdquo;) with the Commission
  are incorporated by reference herein:</P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">(1)
  The Registrant&rsquo;s annual report on <U STYLE="text-decoration: none"><A HREF="http://www.sec.gov/Archives/edgar/data/1935172/000121390024037684/ea0204016-20f_xiaoicorp.htm">Form 20-F</A></U> for the fiscal year ended December 31, 2023, filed with the Commission on April
  30, 2024 (File No. 001-41631) (the &ldquo;2023 Annual Report&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">(2)
  The description of the Registrant&rsquo;s ordinary shares contained in its registration statement on <U STYLE="text-decoration: none"><A HREF="http://www.sec.gov/Archives/edgar/data/1935172/000121390023014185/ea174201-8a12b_xiaoicorp.htm">Form 8-A</A></U> (File No. 001-41631)
  filed with the Commission on February 24, 2023, including any amendment and report filed for the purpose of updating that description.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">(3)
  All other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange
  Act&rdquo;), since the end of the fiscal year covered by the Registrant&rsquo;s 2023 Annual Report.</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: 0.25in; background-color: white">All
  documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, and certain Reports on Form 6-K
  furnished by the Registrant to the Commission (which indicate that they are incorporated herein by reference) subsequent to the effective
  date of this Registration Statement, prior to the filing of a post-effective amendment to this Registration Statement indicating that
  all securities offered hereby have been sold or deregistering all securities then remaining unsold, shall be deemed to be incorporated
  by reference herein and to be part hereof from the date of filing of such documents, provided, however, that documents, reports and definitive
  proxy or information statements, or portions thereof, which are furnished and not filed in accordance with the rules of the Commission
  shall not be deemed incorporated by reference into 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; text-indent: 0.25in; background-color: white">Any
  statement contained herein or in any document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified
  or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently
  filed document which 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 be deemed to constitute a part of this Registration Statement, except as so modified or superseded.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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"><B>Item 4. <U>Description
  of Securities.</U></B></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: 0.25in; background-color: white">Not
  applicable.</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"></P>
  
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  <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>Item 5. <U>Interests
  of Named Experts and Counsel.</U></B></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: 0.25in; background-color: white">Not
  applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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"><B>Item 6. <U>Indemnification
  of Directors and Officers.</U></B></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: 0.25in; background-color: white">Cayman
  Islands law does not limit the extent to which a company&rsquo;s memorandum and articles of association may provide for indemnification
  of officers and directors, except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy,
  such as to provide indemnification against civil fraud or the consequences of committing a crime. The Registrant&rsquo;s amended and restated
  memorandum and articles of association provide that the Registrant shall indemnify its directors and officers, and their personal representatives,
  against all actions, proceedings, costs, charges, expenses, losses, damages or liabilities incurred or sustained by such persons, other
  than by reason of such person&rsquo;s dishonesty, willful default or fraud, in or about the conduct of the Company&rsquo;s business or
  affairs (including as a result of any mistake of judgment) or in the execution or discharge of his duties, powers, authorities or discretions,
  including without prejudice to the generality of the foregoing, any costs, expenses, losses or liabilities incurred by such director or
  officer in defending (whether successfully or otherwise) any civil proceedings concerning the company or its affairs in any court whether
  in the Cayman Islands or elsewhere. This standard of conduct is generally the same as permitted under the Delaware General Corporation
  Law for a Delaware corporation.</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: 0.25in; background-color: white">In
  addition, the Registrant has entered into indemnification agreements with its directors and executive officers, the form of which is filed
  as Exhibit 4.2 to the 2023 Annual Report, that provide such persons with additional indemnification beyond that provided in the Registrant&rsquo;s
  amended and restated memorandum and articles of association.</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: 0.25in; background-color: white">Insofar
  as indemnification for liabilities arising under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;) may be permitted
  to the Registrant&rsquo;s directors, officers or persons controlling the Company under the foregoing provisions, the Registrant has been
  informed that in the opinion of the Commission, such indemnification is against public policy as expressed in the Securities Act and is
  therefore unenforceable.</P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Item 7. <U>Exemption
  from Registration Claimed.</U></B></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: 0.25in; background-color: white">Not
  applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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"><B>Item 8. <U>Exhibits.</U></B></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">The exhibits to this Registration
  Statement are listed in the Exhibit Index to this Registration Statement, which precedes such exhibits and is incorporated herein by reference.</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; background-color: white"><B>Item 9. <U>Undertakings.</U></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">The undersigned Registrant hereby undertakes:</TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">To file, during any period in which offers or sales are being
  made, a post-effective amendment to this Registration Statement:</TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in; text-align: left">(i)</TD><TD STYLE="text-align: justify">to include any prospectus required by section 10(a)(3) of
  the Securities Act;</TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in; text-align: left">(ii)</TD><TD STYLE="text-align: justify">to reflect in the prospectus any facts or events arising
  after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in
  the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing,
  any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which
  was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus
  filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20%
  change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective
  registration statement.</TD>
  </TR></TABLE>
  <P STYLE="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"></P>
  
  <!-- Field: Page; Sequence: 5 -->
      <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 -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR>
      <TD STYLE="text-align: justify; width: 0.75in">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify; width: 0.25in">(iii)</TD>
      <TD STYLE="vertical-align: top; text-align: justify">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;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.5pt; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0.25in; background-color: white"><I>provided,
  however,</I> that paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if registration statement is on Form S-8, and 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;
  and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0.25in; background-color: white">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">That, for the purpose of determining any liability under the
  Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered
  therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0.25in; background-color: white">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR>
      <TD STYLE="text-align: justify; width: 0.5in">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify; width: 0.25in">(3)</TD>
      <TD STYLE="vertical-align: top; text-align: justify">To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR>
      <TD STYLE="text-align: justify; width: 0.25in">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify; width: 0.25in">(b)</TD>
      <TD STYLE="vertical-align: top; text-align: justify">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s annual report pursuant to section 13(a) or section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;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.</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR>
      <TD STYLE="text-align: justify; width: 0.25in">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify; width: 0.25in">(c)</TD>
      <TD STYLE="vertical-align: top; text-align: justify">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</TD></TR>
    </TABLE>
  <P STYLE="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"></P>
  
  <!-- Field: Page; Sequence: 6 -->
      <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"></P></DIV>
      <!-- Field: /Page -->
  
  <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: center"><FONT STYLE="text-transform: uppercase"><B>EXHIBIT
  INDEX</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; width: 9%"><B>Exhibit<BR>
      Number</B></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 90%"><B>Description</B></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top">4.1</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1935172/000121390023033683/f20f2022ex1-1_xiaoicorp.htm">Amended and Restated Memorandum and Articles of Association of the Registrant (incorporated by reference to Exhibit 1.1 to the Registrant&rsquo;s annual report on Form 20-F for the fiscal year ended December 31, 2023, filed with the Commission on April 30, 2024 (File No. 001-41631))</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top">4.2</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1935172/000121390022081122/ff12022ex4-2_xiao1corp.htm"><FONT STYLE="background-color: #CCEEFF">Registrant&rsquo;s Specimen Certificate
      for Ordinary Shares</FONT> (incorporated by reference to Exhibit 4.2 to the Registrant&rsquo;s Registration Statement on Form F-1
      (File No. 333-268889) initially filed with the Commission on December 20, 2022)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top">4.3</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1472033/000119380524001025/e663808_ex99-aii.htm">Deposit Agreement, dated as of March 9, 2023, by and among the Company, Citibank,
      N.A., as depositary, and all Holders and Beneficial Owners of American Depositary Shares issued thereunder (incorporated by reference
      to Exhibit (a)(ii) to the Registrant&rsquo;s post-effective amendment no.1 to the registration statement on Form F-6 (File No. 333-269502)
      filed with the Commission on August 13, 2024)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top">4.4</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1472033/000119380524001025/e663808_ex99-ai.htm">Form of Amendment No. 1 to the&nbsp;<FONT>Deposit
      Agreement</FONT>, by and among Company, Citibank, N.A., as depositary, and all Holders and Beneficial Owners of American Depositary
      Shares issued thereunder. (incorporated by reference to Exhibit (a)(i) to the Registrant&rsquo;s post-effective amendment no.1 to
      the registration statement on Form F-6 (File No. 333-269502) filed with the Commission on August 13, 2024)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top">5.1*</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="ea023777301ex5-1_xiaoicorp.htm">Opinion of Conyers Dill &amp; Pearman regarding the validity of the ordinary shares being registered</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top">10.1*</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="ea023777301ex10-1_xiaoicorp.htm">2025 Share Incentive Plan</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top">23.1*</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="ea023777301ex23-1_xiaoicorp.htm">Consent of Assentsure PAC</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top">23.2*</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="ea023777301ex23-2_xiaoicorp.htm">Consent of Marcum Asia CPAs LLP</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top">23.3*</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="ea023777301ex5-1_xiaoicorp.htm">Consent of Conyers Dill &amp; Pearman (included in Exhibit 5.1)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top">24.1*</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="#a_001">Power of Attorney (included on signature page hereto)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top">107*</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="ea023777301ex-fee_xiaoicorp.htm">Filing Fee Table</A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith.</TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 7 -->
      <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 -->4<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><A NAME="a_001"></A>SIGNATURES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
  filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in Shanghai, China, on April 11, 2025.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD COLSPAN="3" STYLE="text-align: justify"><B>Xiao-I Corporation</B></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD COLSPAN="3" STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">By: </TD>
      <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid"><I>/s/ Hui Yuan</I></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 5%">Name:&nbsp; </TD>
      <TD STYLE="width: 31%">Hui Yuan</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">Title:</TD>
      <TD STYLE="text-align: justify">Chief Executive Officer</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">KNOW ALL PERSONS BY THESE PRESENTS, that each
  person whose signature appears below hereby constitutes and appoints Hui Yuan and Wei Weng and each of them, individually, as his/her
  true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him/her and in his/her name, place
  and stead in any and all capacities, in connection with this registration statement, including to sign in the name and on behalf of the
  undersigned, this registration statement and any and all amendments thereto, including post-effective amendments, and to file the same,
  with all exhibits thereto, and other documents in connection therewith, with the U.S. Securities and Exchange Commission, granting unto
  such attorneys-in-fact and agents 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 such attorneys-in-fact and agents, or his substitute, 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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated on April 11, 2025.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 35%"><B>Signature</B></TD>
      <TD STYLE="white-space: nowrap; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 63%"><B>Title</B></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top"><I>/s/ Hui Yuan</I></TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Chairman of the Board of Directors and </TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">Hui Yuan</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Chief Executive Officer (principal executive officer)</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top"><I>/s/ Wei Weng </I></TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Chief Financial Officer</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">Wei Weng </TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">(principal financial and accounting officer)</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top"><I>/s/ Xiaomei Wu</I></TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">Xiaomei Wu</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top"><I>/s/ Jun Xu</I></TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">Jun Xu</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top"><I>/s/ Zhong Lin</I></TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">Zhong Lin</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top"><I>/s/ H. David Sherman</I></TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">H. David Sherman</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Securities Act&nbsp;of&nbsp;1933,
  as amended, the undersigned, the duly authorized representative in the United&nbsp;States of&nbsp;Xiao-I Corporation, has signed this
  registration statement or amendment thereto in Newark, Delaware on April 11, 2025.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD COLSPAN="3" STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Authorized U.S.&nbsp;Representative</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD COLSPAN="3" STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD COLSPAN="2" STYLE="padding: 0pt; border-bottom: black 1.5pt solid; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Donald J. Puglisi</I></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 0pt; width: 60%; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; width: 4%; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; width: 5%; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
      <TD STYLE="padding: 0pt; width: 31%; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Donald J. Puglisi</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Managing Director</FONT></TD></TR>
    </TABLE>
  
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metadata_filer: {"company-data": {"conformed-name": "Xiao-I Corp", "cik": "0001935172", "assigned-sic": "7372", "organization-name": "06 Technology", "ein": "000000000", "state-of-incorporation": "E9", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-286469", "film-number": "25829740"}, "business-address": {"street1": "7TH FLOOR, BUILDING 398", "street2": "NO. 1555 WEST JINSHAJIANG RD.", "city": "SHANGHAI", "state": "F4", "zip": "201803", "phone": "(86) 021-39512112"}, "mail-address": {"street1": "7TH FLOOR, BUILDING 398", "street2": "NO. 1555 WEST JINSHAJIANG RD.", "city": "SHANGHAI", "state": "F4", "zip": "201803"}}
text: As filed with the Securities and Exchange Commission
  on April 11, 2025
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  XIAO-I CORPORATION
  (Exact Name of Registrant as Specified in Its Charter)
  Cayman Islands
  Not Applicable
  (State or Other Jurisdiction
  of Incorporation or Organization)
  (I.R.S. Employer
  Identification No.)
  5/F, Building 2, No. 2570
  Hechuan Road, Minhang District
  Shanghai, China
  201101
  (Address of Principal Executive Offices)
  (Zip Code)
  Xiao-I Corporation 2025 Share Incentive Plan
  (Full Title of the Plan)
  Puglisi & Associates
  850 Library Avenue, Suite 204
  Newark, Delaware 19711
  (Name and Address of Agent for Service)
  +1
  (302) 738-6680
  (Telephone Number, Including Area Code, of Agent
  for Service)
  Copies to:
  Laura Hemmann, Esq.
  iTKG Law LLC
  100 Corporate Drive, Suite 302
  Lebanon, New Jersey
      08833
  Phone: +1 (835)-222-4854
  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.
  ☐
  PART
  I
  INFORMATION
  REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1.
  Plan Information*
  Item 2.
  Registrant Information and Employee Plan Annual Information*
  *
  The information called for in Part I of Form S-8 is not being filed
  with or included in this Form S-8 (by incorporation by reference or otherwise) in accordance with the rules and regulations of the Securities
  and Exchange Commission (the "Commission").
  1
  PART
  II
  INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.
  Incorporation
  of Documents by Reference.
  The
  following documents filed or furnished by Xiao-I Corporation (the "Registrant" or the "Company") with the Commission
  are incorporated by reference herein:
  (1)
  The Registrant's annual report on
  Form 20-F
  for the fiscal year ended December 31, 2023, filed with the Commission on April
  30, 2024 (File No. 001-41631) (the "2023 Annual Report").
  (2)
  The description of the Registrant's ordinary shares contained in its registration statement on
  Form 8-A
  (File No. 001-41631)
  filed with the Commission on February 24, 2023, including any amendment and report filed for the purpose of updating that description.
  (3)
  All other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange
  Act"), since the end of the fiscal year covered by the Registrant's 2023 Annual Report.
  All
  documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, and certain Reports on Form 6-K
  furnished by the Registrant to the Commission (which indicate that they are incorporated herein by reference) subsequent to the effective
  date of this Registration Statement, prior to the filing of a post-effective amendment to this Registration Statement indicating that
  all securities offered hereby have been sold or deregistering all securities then remaining unsold, shall be deemed to be incorporated
  by reference herein and to be part hereof from the date of filing of such documents, provided, however, that documents, reports and definitive
  proxy or information statements, or portions thereof, which are furnished and not filed in accordance with the rules of the Commission
  shall not be deemed incorporated by reference into this Registration Statement.
  Any
  statement contained herein or in any document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified
  or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently
  filed document which 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 be deemed to constitute a part of this Registration Statement, except as so modified or superseded.
  Item 4.
  Description
  of Securities.
  Not
  applicable.
  II-
  1
  Item 5.
  Interests
  of Named Experts and Counsel.
  Not
  applicable.
  Item 6.
  Indemnification
  of Directors and Officers.
  Cayman
  Islands law does not limit the extent to which a company's memorandum and articles of association may provide for indemnification
  of officers and directors, except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy,
  such as to provide indemnification against civil fraud or the consequences of committing a crime. The Registrant's amended and restated
  memorandum and articles of association provide that the Registrant shall indemnify its directors and officers, and their personal representatives,
  against all actions, proceedings, costs, charges, expenses, losses, damages or liabilities incurred or sustained by such persons, other
  than by reason of such person's dishonesty, willful default or fraud, in or about the conduct of the Company's business or
  affairs (including as a result of any mistake of judgment) or in the execution or discharge of his duties, powers, authorities or discretions,
  including without prejudice to the generality of the foregoing, any costs, expenses, losses or liabilities incurred by such director or
  officer in defending (whether successfully or otherwise) any civil proceedings concerning the company or its affairs in any court whether
  in the Cayman Islands or elsewhere. This standard of conduct is generally the same as permitted under the Delaware General Corporation
  Law for a Delaware corporation.
  In
  addition, the Registrant has entered into indemnification agreements with its directors and executive officers, the form of which is filed
  as Exhibit 4.2 to the 2023 Annual Report, that provide such persons with additional indemnification beyond that provided in the Registrant's
  amended and restated memorandum and articles of association.
  Insofar
  as indemnification for liabilities arising under the Securities Act of 1933, as amended (the "Securities Act") may be permitted
  to the Registrant's directors, officers or persons controlling the Company under the foregoing provisions, the Registrant has been
  informed that in the opinion of the Commission, such indemnification is against public policy as expressed in the Securities Act and is
  therefore unenforceable.
  Item 7.
  Exemption
  from Registration Claimed.
  Not
  applicable.
  Item 8.
  Exhibits.
  The exhibits to this Registration
  Statement are listed in the Exhibit Index to this Registration Statement, which precedes such exhibits and is incorporated herein by reference.
  Item 9.
  Undertakings.
  (a)
  The undersigned Registrant hereby undertakes:
  (1)
  To file, during any period in which offers or sales are being
  made, a post-effective amendment to this Registration Statement:
  (i)
  to include any prospectus required by section 10(a)(3) of
  the Securities Act;
  (ii)
  to reflect in the prospectus any facts or events arising
  after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in
  the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing,
  any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which
  was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus
  filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20%
  change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective
  registration statement.
  II-
  2
  (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) of this section do not apply if registration statement is on Form S-8, and 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;
  and
  (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
  EXHIBIT
  INDEX
  Exhibit
  Number
  Description
  4.1
  Amended and Restated Memorandum and Articles of Association of the Registrant (incorporated by reference to Exhibit 1.1 to the Registrant's annual report on Form 20-F for the fiscal year ended December 31, 2023, filed with the Commission on April 30, 2024 (File No. 001-41631))
  4.2
  Registrant's Specimen Certificate
      for Ordinary Shares
  (incorporated by reference to Exhibit 4.2 to the Registrant's Registration Statement on Form F-1
      (File No. 333-268889) initially filed with the Commission on December 20, 2022)
  4.3
  Deposit Agreement, dated as of March 9, 2023, by and among the Company, Citibank,
      N.A., as depositary, and all Holders and Beneficial Owners of American Depositary Shares issued thereunder (incorporated by reference
      to Exhibit (a)(ii) to the Registrant's post-effective amendment no.1 to the registration statement on Form F-6 (File No. 333-269502)
      filed with the Commission on August 13, 2024)
  4.4
  Form of Amendment No. 1 to the
  Deposit
      Agreement
  , by and among Company, Citibank, N.A., as depositary, and all Holders and Beneficial Owners of American Depositary
      Shares issued thereunder. (incorporated by reference to Exhibit (a)(i) to the Registrant's post-effective amendment no.1 to
      the registration statement on Form F-6 (File No. 333-269502) filed with the Commission on August 13, 2024)
  5.1*
  Opinion of Conyers Dill & Pearman regarding the validity of the ordinary shares being registered
  10.1*
  2025 Share Incentive Plan
  23.1*
  Consent of Assentsure PAC
  23.2*
  Consent of Marcum Asia CPAs LLP
  23.3*
  Consent of Conyers Dill & Pearman (included in Exhibit 5.1)
  24.1*
  Power of Attorney (included on signature page hereto)
  107*
  Filing Fee Table
  *
  Filed herewith.
  II-
  4
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
  filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in Shanghai, China, on April 11, 2025.
  Xiao-I Corporation
  By:
  /s/ Hui Yuan
  Name:
  Hui Yuan
  Title:
  Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each
  person whose signature appears below hereby constitutes and appoints Hui Yuan and Wei Weng and each of them, individually, as his/her
  true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him/her and in his/her name, place
  and stead in any and all capacities, in connection with this registration statement, including to sign in the name and on behalf of the
  undersigned, this registration statement and any and all amendments thereto, including post-effective amendments, and to file the same,
  with all exhibits thereto, and other documents in connection therewith, with the U.S. Securities and Exchange Commission, granting unto
  such attorneys-in-fact and agents 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 such attorneys-in-fact and agents, or his substitute, 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 indicated on April 11, 2025.
  Signature
  Title
  /s/ Hui Yuan
  Chairman of the Board of Directors and
  Hui Yuan
  Chief Executive Officer (principal executive officer)
  /s/ Wei Weng
  Chief Financial Officer
  Wei Weng
  (principal financial and accounting officer)
  /s/ Xiaomei Wu
  Director
  Xiaomei Wu
  /s/ Jun Xu
  Director
  Jun Xu
  /s/ Zhong Lin
  Director
  Zhong Lin
  /s/ H. David Sherman
  Director
  H. David Sherman
  II-
  5
  SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES
  Pursuant to the Securities Act of 1933,
  as amended, the undersigned, the duly authorized representative in the United States of Xiao-I Corporation, has signed this
  registration statement or amendment thereto in Newark, Delaware on April 11, 2025.
  Authorized U.S. Representative
  By:
  /s/ Donald J. Puglisi
  Name:
  Donald J. Puglisi
  Title:
  Managing Director
  II-6