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  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B>As filed with the Securities and Exchange Commission on November 29,
  2021</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; 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; 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>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>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 6.5in"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; 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; margin: 0pt 0; text-indent: 6.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>XL FLEET CORP.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Exact name of registrant as specified in its
  charter)</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-indent: 6.5in"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; 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; margin: 0pt 0; text-indent: 6.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>83-4109918</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>(State or other jurisdiction of<BR>
      incorporation or organization)</B></FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(IRS 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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>145 Newton Street</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Boston, MA 02135</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Telephone: (617) 718-0329</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Address, including zip code, and telephone
  number, including area code, of registrant&rsquo;s principal executive offices)</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: center"><B>XL Fleet Corp. 2020 Equity Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>XL Hybrids, Inc. 2010 Equity Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>XL Fleet Corp. Inducement Stock Option Award</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>XL Fleet Corp. Inducement Restricted Stock
  Unit Award</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Full Title of the Plans)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>James Berklas</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>General Counsel </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>XL Fleet Corp.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>145 Newton Street</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Boston, MA 02135</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Telephone: (617) 718-0329 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Name, address, including zip code, and 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"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; 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; margin: 0pt 0; text-align: center"></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: 0.5in">Indicate by check mark whether
  the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See definitions
  of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo; and &ldquo;emerging
  growth company&rdquo; in Rule 12b-2 of the Exchange Act. (Check one):</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="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 51%; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Large accelerated filer&nbsp;&nbsp;&#9744;</FONT></TD>
      <TD STYLE="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
      <TD STYLE="width: 47%; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Accelerated filer&nbsp;&nbsp;</FONT>&#9744;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Non-accelerated filer&nbsp;&nbsp;</FONT>&#9746;</TD>
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Smaller reporting company&nbsp;&nbsp;</FONT>&#9746;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Emerging growth company&nbsp;&nbsp;</FONT>&#9746;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 7(a)(2)(B) of the Securities Act. &#9744;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  
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  <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>CALCULATION OF REGISTRATION FEE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Title of Securities
                                              to be Registered</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Amount</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>to
                                              be</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Registered<BR>
                                              (1)</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Proposed</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Maximum</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Offering
                                              Price</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Per
                                              Share</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Proposed</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Maximum</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Aggregate</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Offering
                                              Price<BR> (2)</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Amount
                                              of</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Registration
                                              Fee</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 54%; padding-bottom: 4pt">Common Stock, par value $0.0001 per share</TD><TD STYLE="padding-bottom: 4pt; width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; border-bottom: Black 4pt double; text-align: right">&nbsp;30,846,072</TD><TD STYLE="padding-bottom: 4pt; width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; border-bottom: Black 4pt double; text-align: right">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2</TD><TD STYLE="width: 1%; padding-bottom: 2pt; text-align: left">)</TD><TD STYLE="padding-bottom: 4pt; width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="width: 9%; border-bottom: Black 4pt double; text-align: right"><FONT STYLE="font-size: 10pt">103,786,905</FONT></TD><TD STYLE="padding-bottom: 4pt; width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="width: 9%; border-bottom: Black 4pt double; text-align: right"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9,621</P></TD><TD STYLE="width: 1%; padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">The number of shares of Common Stock, par
                                              value $0.0001 per share (&ldquo;Common Stock&rdquo;), stated above consists of (i) the aggregate
                                              number of shares which may be sold upon the exercise of options or issuance of stock-based
                                              awards which have been granted and/or may hereafter be granted under the XL Hybrids 2010
                                              Equity Incentive Plan (the &ldquo;2010 Plan&rdquo;) and the XL Fleet Corp. 2020 Equity Incentive
                                              Plan (the &ldquo;2020 Plan,&rdquo; and collectively, the &ldquo;Plans&rdquo;) (ii) up to
                                              493,026 shares issuable upon the exercise of stock options (the &ldquo;Inducement Options&rdquo;)
                                              granted to Eric Tech pursuant to the non-qualified stock option agreement by and between
                                              the Registrant and Mr. Tech (the &ldquo;Inducement Option Agreement&rdquo;) and (iii) up
                                              to 154,286 shares issuable upon the vesting of restricted stock units (the &ldquo;Inducement
                                              RSUs&rdquo;) granted to Eric Tech pursuant to the restricted stock unit agreement by and
                                              between the Registrant and Mr. Tech (the &ldquo;Inducement RSU Agreement&rdquo; and, together
                                              with the Inducement Option Agreement, the &ldquo;Inducement Agreements&rdquo;). The shares
                                              of Common Stock registered hereunder for issuance pursuant to the Plans consist of (i) up
                                              to 19,162,563 shares currently reserved for issuance pursuant to the 2020 Plan, (ii) up to
                                              753,114 additional shares which are currently issuable pursuant to awards granted under
                                              the 2020 Plan, and (iii) up to 10,283,083 additional shares which are currently issuable
                                              pursuant to awards granted under the 2010 Plan and which may become authorized for issuance
                                              under the 2020 Plan if awards outstanding under the 2020 Plan are cancelled or expire. Pursuant
                                              to Rule 416(a) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;),
                                              this registration statement shall also cover (i) any additional shares of the Registrant&rsquo;s
                                              Common Stock that become issuable under the Inducement Agreements or the Plans by reason
                                              of any stock dividend, stock split, recapitalization or similar transaction effected without
                                              the Registrant&rsquo;s receipt of consideration which would increase the number of outstanding
                                              shares of Common Stock and (ii) an indeterminate number of shares which may be issuable after
                                              the operation of anti-dilution and other provisions of the Inducement Agreements or the Plans.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(2)</TD><TD STYLE="text-align: justify">Estimated solely for the purpose of calculating
                                              the amount of the registration fee pursuant to Rule 457(h) and Rule 457(c) promulgated under
                                              the Securities Act. The offering price per share and the aggregate offering price for shares
                                              reserved for future issuance under the Plans and Inducement Agreements are based on (i) in
                                              the case of shares of Common Stock which may be purchased upon exercise of outstanding options,
                                              the fee is calculated on the basis of the price at which the options may be exercised; and
                                              (ii) in the case of shares of Common Stock not yet issued and subject to stock-based awards
                                              or for which awards have not yet been granted, the average of the high and the low price
                                              of Registrant&rsquo;s Common Stock as reported on the New York Stock Exchange on November
                                              26, 2021. The chart below details the calculations of the registration fee:</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Securities</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Number
                                              of</B></P> <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Shares</B></P></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Offering<BR>
  
                                              Price Per</B></P> <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Share</B></P></TD><TD STYLE="white-space: nowrap; text-align: center; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Aggregate</B></P> <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Offering<BR>
  
                                              Price</B></P></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 64%; text-align: left; text-indent: -9.8pt; padding-left: 10pt">Shares reserved for future issuance under the 2020
      Plan</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">19,162,563</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">4.62</TD><TD STYLE="white-space: nowrap; width: 1%; text-align: left">(2)</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">88,531,041</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left; text-indent: -9.8pt; padding-left: 10pt">Shares underlying option awards outstanding under the 2020
      Plan</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">753,114</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">8.38</TD><TD STYLE="white-space: nowrap; text-align: left">(2)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">6,311,095</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; text-indent: -9.8pt; padding-left: 10pt">Shares underlying option awards outstanding under the 2010
      Plan</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">10,283,083</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.58</TD><TD STYLE="white-space: nowrap; text-align: left">(2)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">5,964,188</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left; text-indent: -9.8pt; padding-left: 10pt">Shares issuable upon the exercise of the Inducement Options</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">493,026</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">4.62</TD><TD STYLE="white-space: nowrap; text-align: left">(2)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2,277,780</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; text-indent: -9.8pt; padding-left: 10pt">Shares issuable upon the vesting of the Inducement RSUs</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">154,286</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">4.62</TD><TD STYLE="white-space: nowrap; text-align: left">(2)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">702,801</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left; text-indent: -9.8pt; padding-left: 10pt">Proposed Maximum Aggregate Offering Price</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="white-space: nowrap; text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">103,786,905</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="font-weight: bold; text-align: left; text-indent: -9.8pt; padding-left: 10pt">Registration Fee</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="white-space: nowrap; text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">9,621</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
    </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 2 -->
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  <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>EXPLANATORY NOTE</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; text-indent: 0.5in">On December 21, 2020, XL
  Fleet Corp., formerly known as Pivotal Investment Corporation II (the &ldquo;Registrant,&rdquo;&nbsp;&ldquo;we,&rdquo; &ldquo;us&rdquo;
  or &ldquo;our&rdquo;), completed its business combination with what was then known as XL Hybrids, Inc. (&ldquo;Legacy XL&rdquo;) in accordance
  with the terms of the Agreement and Plan of Reorganization, dated as of September 17, 2020 (the &ldquo;Business Combination Agreement&rdquo;),
  by and among the Registrant, PIC II Merger Sub Corp., a Delaware corporation (&ldquo;Merger Sub&rdquo;), and Legacy XL, pursuant to which
  Merger Sub merged with and into Legacy XL, with Legacy XL surviving as a wholly owned subsidiary of the Registrant (the &ldquo;Merger&rdquo;).
  In connection with the Merger, the Registrant changed its name to &ldquo;XL Fleet Corp.&rdquo;</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: 0.5in">Pursuant to the Business Combination Agreement, the Registrant assumed
  the XL Hybrids, Inc. 2010 Equity Incentive Plan, as amended (the &ldquo;2010 Plan&rdquo;) and each option to purchase shares of Legacy
  XL common stock that was outstanding and unexercised immediately prior to the effective time of the Merger under the 2010 Plan, whether
  or not vested, was converted into and became an option to purchase shares of the Registrant&rsquo;s Common Stock (the &ldquo;2010 Plan
  Awards&rdquo;). In addition, in connection with the Merger, on December 21, 2021, the stockholders of the Registrant approved the XL Fleet
  Corp. 2020 Equity Incentive Plan (the &ldquo;2020 Plan&rdquo;) This Registration Statement on Form S-8 is being filed for the purpose
  of registering shares of the Registrant&rsquo;s Common Stock issuable under the 2010 Plan Awards and the 2020 Plan.</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: 0.5in">This Registration
  Statement also registers an aggregate of 647,312 shares (the &ldquo;Shares&rdquo;) of Common Stock, consisting of an anticipated
  number of (i)&nbsp;shares that may be issued upon exercise of a time-based&nbsp;non-qualified&nbsp;stock option to be granted to
  Eric Tech and (ii)&nbsp;shares that may be issued upon the vesting of restricted stock units to be granted to Eric Tech, each
  granted in accordance with NYSE Listed Company Manual Rule 303A as an inducement material to his entering into employment with the
  Registrant as the Registrant&rsquo;s Chief Executive Officer. The actual number of Shares to granted pursuant to the Inducement
  Agreements shall be determined on December 1, 2021 as (i) a number of Inducement Options determined by dividing $1,260,000 by the
  Black Scholes valuation on December 1, 2021 (rounded to the nearest whole share) and (ii) a number of Inducement RSUs determined by
  $540,000 by the closing price of the Common Stock on the New York Stock Exchange on December 1, 2021 (rounded down to the nearest
  whole share).</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: 0.5in">In accordance with the instructional
  Note to Part I of Form&nbsp;S-8&nbsp;as promulgated by the Securities and Exchange Commission (the &ldquo;Commission&rdquo;), the information
  specified by Part I of Form&nbsp;S-8&nbsp;has been omitted from this Registration Statement on Form&nbsp;S-8&nbsp;with respect to the
  Shares.</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"></P>
  
  <!-- Field: Page; Sequence: 3 -->
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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; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</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: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</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; text-indent: 0.5in">In accordance with the instructional
  Note to Part I of Form S-8 as promulgated by the Securities and Exchange Commission (the &ldquo;Commission&rdquo;), the information specified
  by Part I of Form S-8 has been omitted from this Registration Statement on Form S-8 for offers of Common Stock pursuant to the 2020 Plan
  and the 2010 Plan. The documents containing the information specified in Part I will be delivered to the participants in the 2020 Plan
  and the 2010 Plan covered by this Registration Statement as required by Rule 428(b)(1) under the Securities Act.</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"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; 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; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</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: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</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-top: 0pt; margin-bottom: 0pt"><B>Item 3. Incorporation of Documents by Reference.</B></P>
  
  
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following documents filed
  by the Registrant with the Commission are incorporated herein by reference:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Annual Report
                                              on <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021019311/f10k2020_xlfleetcorp.htm">Form
                                              10-K</A> for the year ended December 31, 2020, filed with the Commission on March 31, 2021
                                              as amended by Amendment No. 1 to the Registrant&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021027072/f10k2020a1_xlfleetcorp.htm">Form
                                              10-K/A</A> for the year ended December 31, 2020, filed with the Commission on May 17, 2021;</TD></TR><TR STYLE="vertical-align: top">
  <TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                                                                                                                    </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Quarterly Report
                                              on <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021027085/f10q0321_xlfleetcorp.htm">Form
                                              10-Q</A> for the quarter ended March 31, 2021, filed with the Commission on May 17, 2021,
                                              the Registrant&rsquo;s Quarterly Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021042186/f10q0621_xlfleetcorp.htm">Form
                                              10-Q</A> for the quarter ended June 30, 2021, filed with the Commission on August 13, 2021,
                                              the Registrant&rsquo;s Quarterly Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021059333/f10q0921_xlfleetcorp.htm">Form
                                              10-Q</A> for the quarter ended September 30, 2021, filed with the Commission on November 15, 2021;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Current Reports
                                              on Form 8-K or 8-K/A as filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000119312521020911/d120851d8k.htm">January
                                              28, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000119312521069668/d124873d8k.htm">March
                                              4, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021022284/ea139617-8k_xlfleetcorp.htm">April
                                              20, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021025521/ea140627-8k_xlfleetcorp.htm">May
                                              11, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021027216/ea140959-8k_xlfleet.htm">May
                                              17, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021030268/ea141848-8k_xlfleetcorp.htm">June
                                              1, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021037943/ea144527-8k_xlfleetcorp.htm">July
                                              21, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021042121/ea145627-8k_xlfleetcorp.htm">August
                                              12, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021055775/ea149711-8k_xlfleetcorp.htm">November
                                              1, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021058099/ea150306-8k_xlfleetcorp.htm">November
                                              10, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021059611/ea150671-8k_xlfleetcorp.htm">November
                                              16, 2021</A>, and <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021061935/ea151318-8k_xlfleet.htm">November
                                              24, 2021</A>; and</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="text-align: justify">The description of the Registrant&rsquo;s
                                              Common Stock contained in the Registrant&rsquo;s Registration Statement on Form 8-A filed
                                              with the SEC on June 24, 2020 pursuant to Section 12(b) of the Securities and Exchange Act
                                              of 1934, as amended (the &ldquo;Exchange Act&rdquo;), which description has been updated
                                              most recently in the prospectus filed by the Registrant with the Commission pursuant to Rule
                                              424(b) under the Securities Act, on <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000119312521014876/d109366d424b3.htm">January
                                              22, 2021</A>, relating to the Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000119312521008304/d109366ds1.htm#rom109366_19">Form
                                              S-1</A> (File No. 333-252089) in the section entitled &ldquo;Description of Securities&rdquo;
                                              beginning on page 108.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All reports and other documents
  filed by the Registrant after the date hereof pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (other than Current
  Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items), prior to the
  filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters 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 reports
  and documents. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to
  be modified or superseded for the 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 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-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Item 4. Description of Securities.</B></P>
  
  
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Item 5. Interests of Named Experts and Counsel.</B></P>
  
  
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">James Berklas, Esq., who
  is providing an opinion concerning the legality of the shares of Common Stock being registered hereby, is the General Counsel of Registrant.
  Mr. Berklas owns, and/or has options to acquire pursuant to the Registrant&rsquo;s 2020 Plan, an aggregate of less than 1% of the outstanding
  shares of Common Stock of the Registrant, and is a participant in the 2020 Plan.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Item 6. Indemnification of Directors and
  Officers.</B></P>
  
  
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section 145 of the Delaware
  General Corporation Law (the &ldquo;DGCL&rdquo;), permits a corporation to indemnify its directors and officers against expenses, including
  attorneys&rsquo; fees, judgments, fines and amounts paid in settlements actually and reasonably incurred by them in connection with any
  action, suit or proceeding brought by third parties. The directors or officers must have acted in good faith and in a manner they reasonably
  believed to be in or not opposed to the best interests of the corporation and, with respect to any criminal action or proceeding, had
  no reason to believe their conduct was unlawful. In a derivative action, an action only by or in the right of the corporation, indemnification
  may be made only for expenses, including attorney&rsquo;s fees, actually and reasonably incurred by directors and officers in connection
  with the defense or settlement of an action or suit, and only with respect to a matter as to which they acted in good faith and in a
  manner they reasonably believed to be in or not opposed to the best interests of the corporation. No indemnification shall be made if
  such person shall have been adjudged to be liable to the corporation, unless and only to the extent that the court in which the action
  or suit was brought determines upon application that the defendant officers or directors are fairly and reasonably entitled to indemnity
  for such expenses despite such adjudication of liability. The amended and restated certificate of incorporation and the amended and restated
  bylaws of the registrant provide that the registrant may indemnify its directors, officers, employees or agents to the fullest extent
  permitted by applicable law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 5; Options: NewSection; 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; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section 102(b)(7) of the
  DGCL permits a corporation to provide in its charter that a director of the corporation shall not be personally liable to the corporation
  or its stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (1) for any breach of the director&rsquo;s
  duty of loyalty to the corporation or its stockholders, (2) for acts or omissions not in good faith or which involve intentional misconduct
  or a knowing violation of law, (3) for payments of unlawful dividends or unlawful stock purchases or redemptions or (4) for any transaction
  from which the director derived an improper personal benefit. The current certificate of incorporation of the registrant provide for
  such limitation of liability.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We have entered into indemnification
  agreements with each of our directors and executive officers in which we have agreed to indemnify and hold harmless, and also advance
  expenses as incurred, to the fullest extent permitted under applicable law, against all expenses, losses and liabilities incurred by
  the indemnitee or on the indemnitee&rsquo;s behalf arising from the fact that such person is or was a director, officer, employee or
  agent of our company or our subsidiaries.</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The indemnification rights
  set forth above shall not be exclusive of any other right which an indemnified person may have or hereafter acquire under any statute,
  our amended and restated certificate of incorporation, our amended and restated bylaws, any agreement, any vote of stockholders or disinterested
  directors or otherwise.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We maintain standard policies
  of insurance that provide coverage (1) to our directors and officers against loss rising from claims made by reason of breach of duty
  or other wrongful act and (2) to us with respect to indemnification payments that we may make to such directors and officers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><B>Item
  7. Exemption from Registration Claimed.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><B>Item
  8. Exhibits.</B></P>
  
  <P STYLE="margin-top: 0; margin-bottom: 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"><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"><B>Exhibit</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Number</B></P></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Exhibit Description</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Filed</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Herewith</B></P></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Incorporated
                                              by</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Reference herein from</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Form or Schedule</B></P></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Filing Date</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SEC
                                              File/</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Reg.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Number</B></P></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="width: 10%"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 29%"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000119312520326022/d44818dex31.htm">Second
      Amended and Restated Certificate of Incorporation of XL Fleet Corp.</A></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 10%">&nbsp;</TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 14%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Form 8-K</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exhibit 3.1)</P></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 14%; text-align: center"><FONT STYLE="font-size: 10pt">December 23, 2020</FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 13%; text-align: center"><FONT STYLE="font-size: 10pt">001-38971</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <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: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000119312520326022/d44818dex32.htm">Amended
      and Restated Bylaws of XL Fleet Corp.</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Form 8-K</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exhibit 3.2)</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 23, 2020</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">001-38971</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <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: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000119312520326022/d44818dex41.htm">Specimen
      Common Stock Certificate</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Form 8-K</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exhibit 4.1)</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 23, 2020</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">001-38971</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <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: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">4.4</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000119312520326022/d44818dex42.htm">Specimen
      Warrant Certificate</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Form 8-K</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exhibit 4.2)</P></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 23, 2020</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">001-38971</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <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: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">4.5</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1772720/000119312519194760/d744756dex44.htm" STYLE="-sec-extract: exhibit">Warrant Agreement, dated as of July 11, 2019, by and between XL Fleet Corp. (formerly Pivotal Investment Corporation II) and Continental Stock Transfer &amp; Trust Company</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Form 8-K</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exhibit 4.4)</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">July 16, 2019</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">001-38971</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <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: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">4.6</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021019311/f10k2020ex4-4_xlfleetcorp.htm">Warrant
      Agreement, dated as of September 29, 2017, by and between XL Hybrids, Inc. and MOTIV Partners LLC</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Form 10-K</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exhibit 4.4)</P></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">March 31, 2021</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">001-38971</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <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: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">4.7</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021019311/f10k2020ex4-5_xlfleetcorp.htm">Amendment
      to Warrant Agreement, dated as of December 15, 2020, between XL Hybrids, Inc. and MOTIV Partners LLC</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Form 10-K</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exhibit 4.5)</P></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">March 31, 2021</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">001-38971</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <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: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="ea151429ex5-1_xlfleetcorp.htm">Opinion of James Berklas, Esq., General Counsel to XL Fleet
      Corp.</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">X</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <P STYLE="margin: 0"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></FONT></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="width: 10%"><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 29%"><FONT STYLE="font-size: 10pt"><A HREF="ea151429ex23-1_xlfleetcorp.htm">Consent of Marcum LLP, independent registered public accounting firm to XL Fleet Corp.</A> </FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="text-align: center; width: 10%"><FONT STYLE="font-size: 10pt">X</FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 14%">&nbsp;</TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 14%">&nbsp;</TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 13%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <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: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="ea151429ex5-1_xlfleetcorp.htm">Consent of James Berklas, Esq., General Counsel to XL Fleet
      Corp. (included in Exhibit 5.1)</A> </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">X</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <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: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_001">Power of Attorney (included on the signature page hereof)</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">X</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">99.1+</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000121390021019311/f10k2020ex10-8_xlfleetcorp.htm">XL
      Fleet Corp. 2020 Equity Incentive Plan</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Form 10-K</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exhibit 10.8)</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">March 31, 2021</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">001-39486</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">99.2+</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000119312520326022/d44818dex109.htm">Form
      of Stock Option Agreement under XL Fleet Corp. 2020 Equity Incentive Plan</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><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">&nbsp;</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Form 8-K<BR>
      (Exhibit 10.9)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 23, 2020</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">001-38971</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">99.3+</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000119312520326022/d44818dex1010.htm">Form
      of Restricted Stock Unit Agreement under XL Fleet Corp. 2020 Equity Incentive Plan</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Form 8-K<BR>
      (Exhibit 10.10)<BR>
      <BR></P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 23, 2020</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">001-38971</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">99.4+</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1772720/000119312520261817/d21591dex103.htm">XL
      Hybrids, Inc. 2010 Equity Incentive Plan including form of Stock Option Agreement and Form of Restricted Stock Agreement</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Form S-4</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exhibit 10.3)</P></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">October 2, 2020</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">333-249248</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <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: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">99.5+</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="ea151429ex99-5_xlfleetcorp.htm">Form of Non-Qualified Stock Option Agreement under the
      Inducement Option grant</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">X</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <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: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <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: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">99.6+</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="ea151429ex99-6_xlfleetcorp.htm">Form of Restricted Stock Unit Agreement under the Inducement
      RSU grant</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">X</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">+</TD><TD STYLE="text-align: justify">Denotes management contract
                                              or compensatory plan or arrangement</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; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></FONT></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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><B>Item
  9. Undertakings.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The undersigned registrant hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(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="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.75in"></TD><TD STYLE="text-align: justify; width: 0.25in">(i)</TD><TD STYLE="text-align: justify">To
                                              include any prospectus required by Section 10(a)(3) of the Securities Act of 1933, as amended;</TD></TR></TABLE>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.75in"></TD><TD STYLE="text-align: justify; width: 0.25in">(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; and</TD></TR></TABLE>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.75in"></TD><TD STYLE="text-align: justify; width: 0.25in">(iii)</TD><TD STYLE="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="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(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
                                              <I>bona fide</I> offering thereof.</TD></TR></TABLE>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(3)</TD><TD STYLE="text-align: justify">To
                                              remove from registration by means of a post-effective amendment any of the securities being
                                              registered which remain unsold at the termination of the offering.</TD></TR></TABLE>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(4)</TD><TD STYLE="text-align: justify">That,
                                              for the purpose of determining liability under the Securities Act to any purchaser, each
                                              prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to
                                              an offering, other than registration statements relying on Rule 430B or other than prospectuses
                                              filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration
                                              statement as of the date it is first used after effectiveness; provided, however, that no
                                              statement made in a registration statement or prospectus that is part of the registration
                                              statement or made in a document incorporated or deemed incorporated by reference into the
                                              registration statement or prospectus that is part of the registration statement will, as
                                              to a purchaser with a time of contract of sale prior to such first use, supersede or modify
                                              any statement that was made in the registration statement or prospectus that was part of
                                              the registration statement or made in any such document immediately prior to such date of
                                              first use.</TD></TR></TABLE>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in"></P>
  
  <!-- Field: Page; Sequence: 8; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></FONT></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 0pt 0.75in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">(5)</TD><TD STYLE="text-align: justify">That,
                                              for the purpose of determining liability of the registrant under the Securities Act to any
                                              purchaser in the initial distribution of the securities, the undersigned registrant undertakes
                                              that in a primary offering of securities of the undersigned registrant pursuant to this registration
                                              statement, regardless of the underwriting method used to sell the securities to the purchaser,
                                              if the securities are offered or sold to such purchaser by means of any of the following
                                              communications, the undersigned registrant will be a seller to the purchaser and will be
                                              considered to offer or sell such securities to such purchaser:</TD></TR></TABLE>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.75in"></TD><TD STYLE="text-align: justify; width: 0.25in">(i)</TD><TD STYLE="text-align: justify">Any
                                              preliminary prospectus or prospectus of the undersigned registrant relating to the offering
                                              required to be filed pursuant to Rule 424;</TD></TR></TABLE>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.75in"></TD><TD STYLE="text-align: justify; width: 0.25in">(ii)</TD><TD STYLE="text-align: justify">Any
                                              free writing prospectus relating to the offering prepared by or on behalf of the undersigned
                                              registrant or used or referred to by the undersigned registrant;</TD></TR></TABLE>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.75in"></TD><TD STYLE="text-align: justify; width: 0.25in">(iii)</TD><TD STYLE="text-align: justify">The
                                              portion of any other free writing prospectus relating to the offering containing material
                                              information about the undersigned registrant or its securities provided by or on behalf of
                                              the undersigned registrant; and</TD></TR></TABLE>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.75in"></TD><TD STYLE="text-align: justify; width: 0.25in">(iv)</TD><TD STYLE="text-align: justify">Any
                                              other communication that is an offer in the offering made by the undersigned registrant to
                                              the purchaser.</TD></TR></TABLE>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Insofar as indemnification
  for liabilities arising under the Securities 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: 9; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></FONT></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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SIGNATURES </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, the registrant has duly caused this S-8 to be signed on its behalf by the undersigned, thereunto duly
  authorized in the City of Boston, State of Massachusetts on November 29, 2021.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">XL FLEET CORP.</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      James Berklas</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
  
  
  
  
  
  
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&nbsp;</FONT></TD>
      <TD STYLE="width: 35%"><FONT STYLE="font-family: Times New Roman, Times, Serif">James Berklas</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">General Counsel</FONT></TD></TR>
    </TABLE>
  
  <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-top: 0pt; margin-bottom: 0pt; text-align: center"><A NAME="a_001"></A><B>POWER
  OF ATTORNEY </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature appears below hereby constitutes and appoints James Berklas, his or her true and lawful attorneys-in-fact
  and agent, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all
  capacities, to sign any and all amendments, including post-effective amendments, to this Registration Statement, and any registration
  statement relating to the offering covered by this Registration Statement and filed pursuant to Rule&nbsp;462(b) under the Securities
  Act of 1933, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange
  Commission, granting unto said attorneys-in-fact and agent, full power and authority to do and perform each and every act and thing requisite
  and necessary to be done, as fully for all intents and purposes as he or she might or could do in person, hereby ratifying and confirming
  all that said attorneys-in-fact 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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities and on the
  date indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&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; white-space: nowrap; width: 40%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Signature</B></FONT></P>
  
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; width: 38%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Title</B></FONT></P>
  
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid; white-space: nowrap; padding-left: 0.1in; width: 20%; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Date</B></FONT></P>
  
    <TR>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
                                              Dimitri Kazarinoff</FONT></P>
  
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
      29, 2021</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-left: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dimitri
      N. Kazarinoff</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive
      Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom; padding-left: 0.1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
      Cielo Hernandez</FONT></P></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
      29, 2021</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-left: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cielo
      Hernandez</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Financial
      Officer&nbsp;and<BR>
      Principal Accounting Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom; padding-left: 0.1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
                                              Thomas J. Hynes III</FONT></P>
  
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President and Director</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
      29, 2021</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-left: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thomas
      J. Hynes, III</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom; padding-left: 0.1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
                                              Debora M. Frodl</FONT></P>
  
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director and Chair of
      the Board</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
      29, 2021</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-left: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Debora
      M. Frodl</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom; padding-left: 0.1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
                                              Kevin Griffin</FONT></P>
  
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
      29, 2021</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-left: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kevin
      Griffin</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom; padding-left: 0.1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
      Christopher Hayes</FONT></P>
  
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
      29, 2021</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-left: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christopher
      Hayes</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom; padding-left: 0.1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top"><P STYLE="text-align: center; margin-top: 0; font: 10pt Times New Roman, Times, Serif; margin-bottom: 0">/s/ Jonathan J. Ledecky</P>
  <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
      29, 2021</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding-left: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jonathan
      J. Ledecky</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom; padding-left: 0.1in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
                                              Niharika Ramdev</FONT></P>
  
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
      29, 2021</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Niharika Ramdev</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding-left: 0.1in; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;</FONT></P></TD></TR>
    <TR>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
                                              Sarah Sclarsic</FONT></P>
  
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
      29, 2021</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt; vertical-align: top">Sarah Sclarsic</TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    </TABLE>
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  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">II-6</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea151429-s8_xlfleetcorp.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 111764}]
metadata_filer: {"company-data": {"conformed-name": "XL Fleet Corp.", "cik": "0001772720", "assigned-sic": "3714", "irs-number": "834109918", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-261393", "film-number": "211456373"}, "business-address": {"street1": "145 NEWTON STREET", "city": "BOSTON", "state": "MA", "zip": "02135", "phone": "6177180329"}, "mail-address": {"street1": "145 NEWTON STREET", "city": "BOSTON", "state": "MA", "zip": "02135"}, "former-company": {"former-conformed-name": "Pivotal Investment Corp II", "date-changed": "20190403"}}
text: As filed with the Securities and Exchange Commission on November 29,
  2021
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  XL FLEET CORP.
  (Exact name of registrant as specified in its
  charter)
  Delaware
  83-4109918
  (State or other jurisdiction of
  incorporation or organization)
  (IRS Employer
  Identification No.)
  145 Newton Street
  Boston, MA 02135
  Telephone: (617) 718-0329
  (Address, including zip code, and telephone
  number, including area code, of registrant's principal executive offices)
  XL Fleet Corp. 2020 Equity Incentive Plan
  XL Hybrids, Inc. 2010 Equity Incentive Plan
  XL Fleet Corp. Inducement Stock Option Award
  XL Fleet Corp. Inducement Restricted Stock
  Unit Award
  (Full Title of the Plans)
  James Berklas
  General Counsel
  XL Fleet Corp.
  145 Newton Street
  Boston, MA 02135
  Telephone: (617) 718-0329
  (Name, address, including zip code, and telephone
  number, including area code, of agent for service)
  Indicate by check mark whether
  the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See definitions
  of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging
  growth company" in Rule 12b-2 of the Exchange Act. (Check one):
  Large accelerated filer  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If an emerging growth company,
  indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised
  financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
  CALCULATION OF REGISTRATION FEE
  Title of Securities
                                              to be Registered
  Amount
  to
                                              be
  Registered
  (1)
  Proposed
  Maximum
  Offering
                                              Price
  Per
                                              Share
  Proposed
  Maximum
  Aggregate
  Offering
                                              Price
  (2)
  Amount
                                              of
  Registration
                                              Fee
  Common Stock, par value $0.0001 per share
  30,846,072
  (2
  )
  $
  103,786,905
  $
  9,621
  (1)
  The number of shares of Common Stock, par
                                              value $0.0001 per share ("Common Stock"), stated above consists of (i) the aggregate
                                              number of shares which may be sold upon the exercise of options or issuance of stock-based
                                              awards which have been granted and/or may hereafter be granted under the XL Hybrids 2010
                                              Equity Incentive Plan (the "2010 Plan") and the XL Fleet Corp. 2020 Equity Incentive
                                              Plan (the "2020 Plan," and collectively, the "Plans") (ii) up to
                                              493,026 shares issuable upon the exercise of stock options (the "Inducement Options")
                                              granted to Eric Tech pursuant to the non-qualified stock option agreement by and between
                                              the Registrant and Mr. Tech (the "Inducement Option Agreement") and (iii) up
                                              to 154,286 shares issuable upon the vesting of restricted stock units (the "Inducement
                                              RSUs") granted to Eric Tech pursuant to the restricted stock unit agreement by and
                                              between the Registrant and Mr. Tech (the "Inducement RSU Agreement" and, together
                                              with the Inducement Option Agreement, the "Inducement Agreements"). The shares
                                              of Common Stock registered hereunder for issuance pursuant to the Plans consist of (i) up
                                              to 19,162,563 shares currently reserved for issuance pursuant to the 2020 Plan, (ii) up to
                                              753,114 additional shares which are currently issuable pursuant to awards granted under
                                              the 2020 Plan, and (iii) up to 10,283,083 additional shares which are currently issuable
                                              pursuant to awards granted under the 2010 Plan and which may become authorized for issuance
                                              under the 2020 Plan if awards outstanding under the 2020 Plan are cancelled or expire. Pursuant
                                              to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"),
                                              this registration statement shall also cover (i) any additional shares of the Registrant's
                                              Common Stock that become issuable under the Inducement Agreements or the Plans by reason
                                              of any stock dividend, stock split, recapitalization or similar transaction effected without
                                              the Registrant's receipt of consideration which would increase the number of outstanding
                                              shares of Common Stock and (ii) an indeterminate number of shares which may be issuable after
                                              the operation of anti-dilution and other provisions of the Inducement Agreements or the Plans.
  (2)
  Estimated solely for the purpose of calculating
                                              the amount of the registration fee pursuant to Rule 457(h) and Rule 457(c) promulgated under
                                              the Securities Act. The offering price per share and the aggregate offering price for shares
                                              reserved for future issuance under the Plans and Inducement Agreements are based on (i) in
                                              the case of shares of Common Stock which may be purchased upon exercise of outstanding options,
                                              the fee is calculated on the basis of the price at which the options may be exercised; and
                                              (ii) in the case of shares of Common Stock not yet issued and subject to stock-based awards
                                              or for which awards have not yet been granted, the average of the high and the low price
                                              of Registrant's Common Stock as reported on the New York Stock Exchange on November
                                              26, 2021. The chart below details the calculations of the registration fee:
  Securities
  Number
                                              of
  Shares
  Offering
  Price Per
  Share
  Aggregate
  Offering
  Price
  Shares reserved for future issuance under the 2020
      Plan
  19,162,563
  $
  4.62
  (2)
  $
  88,531,041
  Shares underlying option awards outstanding under the 2020
      Plan
  753,114
  $
  8.38
  (2)
  $
  6,311,095
  Shares underlying option awards outstanding under the 2010
      Plan
  10,283,083
  $
  0.58
  (2)
  $
  5,964,188
  Shares issuable upon the exercise of the Inducement Options
  493,026
  $
  4.62
  (2)
  $
  2,277,780
  Shares issuable upon the vesting of the Inducement RSUs
  154,286
  $
  4.62
  (2)
  $
  702,801
  Proposed Maximum Aggregate Offering Price
  $
  103,786,905
  Registration Fee
  $
  9,621
  EXPLANATORY NOTE
  On December 21, 2020, XL
  Fleet Corp., formerly known as Pivotal Investment Corporation II (the "Registrant," "we," "us"
  or "our"), completed its business combination with what was then known as XL Hybrids, Inc. ("Legacy XL") in accordance
  with the terms of the Agreement and Plan of Reorganization, dated as of September 17, 2020 (the "Business Combination Agreement"),
  by and among the Registrant, PIC II Merger Sub Corp., a Delaware corporation ("Merger Sub"), and Legacy XL, pursuant to which
  Merger Sub merged with and into Legacy XL, with Legacy XL surviving as a wholly owned subsidiary of the Registrant (the "Merger").
  In connection with the Merger, the Registrant changed its name to "XL Fleet Corp."
  Pursuant to the Business Combination Agreement, the Registrant assumed
  the XL Hybrids, Inc. 2010 Equity Incentive Plan, as amended (the "2010 Plan") and each option to purchase shares of Legacy
  XL common stock that was outstanding and unexercised immediately prior to the effective time of the Merger under the 2010 Plan, whether
  or not vested, was converted into and became an option to purchase shares of the Registrant's Common Stock (the "2010 Plan
  Awards"). In addition, in connection with the Merger, on December 21, 2021, the stockholders of the Registrant approved the XL Fleet
  Corp. 2020 Equity Incentive Plan (the "2020 Plan") This Registration Statement on Form S-8 is being filed for the purpose
  of registering shares of the Registrant's Common Stock issuable under the 2010 Plan Awards and the 2020 Plan.
  This Registration
  Statement also registers an aggregate of 647,312 shares (the "Shares") of Common Stock, consisting of an anticipated
  number of (i) shares that may be issued upon exercise of a time-based non-qualified stock option to be granted to
  Eric Tech and (ii) shares that may be issued upon the vesting of restricted stock units to be granted to Eric Tech, each
  granted in accordance with NYSE Listed Company Manual Rule 303A as an inducement material to his entering into employment with the
  Registrant as the Registrant's Chief Executive Officer. The actual number of Shares to granted pursuant to the Inducement
  Agreements shall be determined on December 1, 2021 as (i) a number of Inducement Options determined by dividing $1,260,000 by the
  Black Scholes valuation on December 1, 2021 (rounded to the nearest whole share) and (ii) a number of Inducement RSUs determined by
  $540,000 by the closing price of the Common Stock on the New York Stock Exchange on December 1, 2021 (rounded down to the nearest
  whole share).
  In accordance with the instructional
  Note to Part I of Form S-8 as promulgated by the Securities and Exchange Commission (the "Commission"), the information
  specified by Part I of Form S-8 has been omitted from this Registration Statement on Form S-8 with respect to the
  Shares.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  In accordance with the instructional
  Note to Part I of Form S-8 as promulgated by the Securities and Exchange Commission (the "Commission"), the information specified
  by Part I of Form S-8 has been omitted from this Registration Statement on Form S-8 for offers of Common Stock pursuant to the 2020 Plan
  and the 2010 Plan. The documents containing the information specified in Part I will be delivered to the participants in the 2020 Plan
  and the 2010 Plan covered by this Registration Statement as required by Rule 428(b)(1) under the Securities Act.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents filed
  by the Registrant with the Commission are incorporated herein by reference:
  (a)
  The Registrant's Annual Report
                                              on
  Form
                                              10-K
  for the year ended December 31, 2020, filed with the Commission on March 31, 2021
                                              as amended by Amendment No. 1 to the Registrant's Annual Report on
  Form
                                              10-K/A
  for the year ended December 31, 2020, filed with the Commission on May 17, 2021;
  (b)
  The Registrant's Quarterly Report
                                              on
  Form
                                              10-Q
  for the quarter ended March 31, 2021, filed with the Commission on May 17, 2021,
                                              the Registrant's Quarterly Report on
  Form
                                              10-Q
  for the quarter ended June 30, 2021, filed with the Commission on August 13, 2021,
                                              the Registrant's Quarterly Report on
  Form
                                              10-Q
  for the quarter ended September 30, 2021, filed with the Commission on November 15, 2021;
  (c)
  The Registrant's Current Reports
                                              on Form 8-K or 8-K/A as filed with the Commission on
  January
                                              28, 2021
  ,
  March
                                              4, 2021
  ,
  April
                                              20, 2021
  ,
  May
                                              11, 2021
  ,
  May
                                              17, 2021
  ,
  June
                                              1, 2021
  ,
  July
                                              21, 2021
  ,
  August
                                              12, 2021
  ,
  November
                                              1, 2021
  ,
  November
                                              10, 2021
  ,
  November
                                              16, 2021
  , and
  November
                                              24, 2021
  ; and
  (d)
  The description of the Registrant's
                                              Common Stock contained in the Registrant's Registration Statement on Form 8-A filed
                                              with the SEC on June 24, 2020 pursuant to Section 12(b) of the Securities and Exchange Act
                                              of 1934, as amended (the "Exchange Act"), which description has been updated
                                              most recently in the prospectus filed by the Registrant with the Commission pursuant to Rule
                                              424(b) under the Securities Act, on
  January
                                              22, 2021
  , relating to the Registration Statement on
  Form
                                              S-1
  (File No. 333-252089) in the section entitled "Description of Securities"
                                              beginning on page 108.
  All reports and other documents
  filed by the Registrant after the date hereof pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (other than Current
  Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items), prior to the
  filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters 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 reports
  and documents. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to
  be modified or superseded for the 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 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.
  James Berklas, Esq., who
  is providing an opinion concerning the legality of the shares of Common Stock being registered hereby, is the General Counsel of Registrant.
  Mr. Berklas owns, and/or has options to acquire pursuant to the Registrant's 2020 Plan, an aggregate of less than 1% of the outstanding
  shares of Common Stock of the Registrant, and is a participant in the 2020 Plan.
  Item 6. Indemnification of Directors and
  Officers.
  Section 145 of the Delaware
  General Corporation Law (the "DGCL"), permits a corporation to indemnify its directors and officers against expenses, including
  attorneys' fees, judgments, fines and amounts paid in settlements actually and reasonably incurred by them in connection with any
  action, suit or proceeding brought by third parties. The directors or officers must have acted in good faith and in a manner they reasonably
  believed to be in or not opposed to the best interests of the corporation and, with respect to any criminal action or proceeding, had
  no reason to believe their conduct was unlawful. In a derivative action, an action only by or in the right of the corporation, indemnification
  may be made only for expenses, including attorney's fees, actually and reasonably incurred by directors and officers in connection
  with the defense or settlement of an action or suit, and only with respect to a matter as to which they acted in good faith and in a
  manner they reasonably believed to be in or not opposed to the best interests of the corporation. No indemnification shall be made if
  such person shall have been adjudged to be liable to the corporation, unless and only to the extent that the court in which the action
  or suit was brought determines upon application that the defendant officers or directors are fairly and reasonably entitled to indemnity
  for such expenses despite such adjudication of liability. The amended and restated certificate of incorporation and the amended and restated
  bylaws of the registrant provide that the registrant may indemnify its directors, officers, employees or agents to the fullest extent
  permitted by applicable law.
  II-
  1
  Section 102(b)(7) of the
  DGCL permits a corporation to provide in its charter that a director of the corporation shall not be personally liable to the corporation
  or its stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (1) for any breach of the director's
  duty of loyalty to the corporation or its stockholders, (2) for acts or omissions not in good faith or which involve intentional misconduct
  or a knowing violation of law, (3) for payments of unlawful dividends or unlawful stock purchases or redemptions or (4) for any transaction
  from which the director derived an improper personal benefit. The current certificate of incorporation of the registrant provide for
  such limitation of liability.
  We have entered into indemnification
  agreements with each of our directors and executive officers in which we have agreed to indemnify and hold harmless, and also advance
  expenses as incurred, to the fullest extent permitted under applicable law, against all expenses, losses and liabilities incurred by
  the indemnitee or on the indemnitee's behalf arising from the fact that such person is or was a director, officer, employee or
  agent of our company or our subsidiaries.
  The indemnification rights
  set forth above shall not be exclusive of any other right which an indemnified person may have or hereafter acquire under any statute,
  our amended and restated certificate of incorporation, our amended and restated bylaws, any agreement, any vote of stockholders or disinterested
  directors or otherwise.
  We maintain standard policies
  of insurance that provide coverage (1) to our directors and officers against loss rising from claims made by reason of breach of duty
  or other wrongful act and (2) to us with respect to indemnification payments that we may make to such directors and officers.
  Item
  7. Exemption from Registration Claimed.
  Not applicable.
  Item
  8. Exhibits.
  Exhibit
  Number
  Exhibit Description
  Filed
  Herewith
  Incorporated
                                              by
  Reference herein from
  Form or Schedule
  Filing Date
  SEC
                                              File/
  Reg.
  Number
  4.1
  Second
      Amended and Restated Certificate of Incorporation of XL Fleet Corp.
  Form 8-K
  (Exhibit 3.1)
  December 23, 2020
  001-38971
  4.2
  Amended
      and Restated Bylaws of XL Fleet Corp.
  Form 8-K
  (Exhibit 3.2)
  December 23, 2020
  001-38971
  4.3
  Specimen
      Common Stock Certificate
  Form 8-K
  (Exhibit 4.1)
  December 23, 2020
  001-38971
  4.4
  Specimen
      Warrant Certificate
  Form 8-K
  (Exhibit 4.2)
  December 23, 2020
  001-38971
  4.5
  Warrant Agreement, dated as of July 11, 2019, by and between XL Fleet Corp. (formerly Pivotal Investment Corporation II) and Continental Stock Transfer & Trust Company
  Form 8-K
  (Exhibit 4.4)
  July 16, 2019
  001-38971
  4.6
  Warrant
      Agreement, dated as of September 29, 2017, by and between XL Hybrids, Inc. and MOTIV Partners LLC
  Form 10-K
  (Exhibit 4.4)
  March 31, 2021
  001-38971
  4.7
  Amendment
      to Warrant Agreement, dated as of December 15, 2020, between XL Hybrids, Inc. and MOTIV Partners LLC
  Form 10-K
  (Exhibit 4.5)
  March 31, 2021
  001-38971
  5.1
  Opinion of James Berklas, Esq., General Counsel to XL Fleet
      Corp.
  X
  II-
  2
  23.1
  Consent of Marcum LLP, independent registered public accounting firm to XL Fleet Corp.
  X
  23.2
  Consent of James Berklas, Esq., General Counsel to XL Fleet
      Corp. (included in Exhibit 5.1)
  X
  24.1
  Power of Attorney (included on the signature page hereof)
  X
  99.1+
  XL
      Fleet Corp. 2020 Equity Incentive Plan
  Form 10-K
  (Exhibit 10.8)
  March 31, 2021
  001-39486
  99.2+
  Form
      of Stock Option Agreement under XL Fleet Corp. 2020 Equity Incentive Plan
  Form 8-K
  (Exhibit 10.9)
  December 23, 2020
  001-38971
  99.3+
  Form
      of Restricted Stock Unit Agreement under XL Fleet Corp. 2020 Equity Incentive Plan
  Form 8-K
  (Exhibit 10.10)
  December 23, 2020
  001-38971
  99.4+
  XL
      Hybrids, Inc. 2010 Equity Incentive Plan including form of Stock Option Agreement and Form of Restricted Stock Agreement
  Form S-4
  (Exhibit 10.3)
  October 2, 2020
  333-249248
  99.5+
  Form of Non-Qualified Stock Option Agreement under the
      Inducement Option grant
  X
  99.6+
  Form of Restricted Stock Unit Agreement under the Inducement
      RSU grant
  X
  +
  Denotes management contract
                                              or compensatory plan or arrangement
  II-
  3
  Item
  9. Undertakings.
  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 of 1933, as amended;
  (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; 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.
  (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.
  (4)
  That,
                                              for the purpose of determining liability under the Securities Act to any purchaser, each
                                              prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to
                                              an offering, other than registration statements relying on Rule 430B or other than prospectuses
                                              filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration
                                              statement as of the date it is first used after effectiveness; provided, however, that no
                                              statement made in a registration statement or prospectus that is part of the registration
                                              statement or made in a document incorporated or deemed incorporated by reference into the
                                              registration statement or prospectus that is part of the registration statement will, as
                                              to a purchaser with a time of contract of sale prior to such first use, supersede or modify
                                              any statement that was made in the registration statement or prospectus that was part of
                                              the registration statement or made in any such document immediately prior to such date of
                                              first use.
  II-
  4
  (5)
  That,
                                              for the purpose of determining liability of the registrant under the Securities Act to any
                                              purchaser in the initial distribution of the securities, the undersigned registrant undertakes
                                              that in a primary offering of securities of the undersigned registrant pursuant to this registration
                                              statement, regardless of the underwriting method used to sell the securities to the purchaser,
                                              if the securities are offered or sold to such purchaser by means of any of the following
                                              communications, the undersigned registrant will be a seller to the purchaser and will be
                                              considered to offer or sell such securities to such purchaser:
  (i)
  Any
                                              preliminary prospectus or prospectus of the undersigned registrant relating to the offering
                                              required to be filed pursuant to Rule 424;
  (ii)
  Any
                                              free writing prospectus relating to the offering prepared by or on behalf of the undersigned
                                              registrant or used or referred to by the undersigned registrant;
  (iii)
  The
                                              portion of any other free writing prospectus relating to the offering containing material
                                              information about the undersigned registrant or its securities provided by or on behalf of
                                              the undersigned registrant; and
  (iv)
  Any
                                              other communication that is an offer in the offering made by the undersigned registrant to
                                              the purchaser.
  Insofar as indemnification
  for liabilities arising under the Securities 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-
  5
  SIGNATURES
  Pursuant to the requirements
  of the Securities Act of 1933, the registrant has duly caused this S-8 to be signed on its behalf by the undersigned, thereunto duly
  authorized in the City of Boston, State of Massachusetts on November 29, 2021.
  XL FLEET CORP.
  /s/
      James Berklas
  Name:
  James Berklas
  Title:
  General Counsel
  POWER
  OF ATTORNEY
  KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature appears below hereby constitutes and appoints James Berklas, his or her true and lawful attorneys-in-fact
  and agent, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all
  capacities, to sign any and all amendments, including post-effective amendments, to this Registration Statement, and any registration
  statement relating to the offering covered by this Registration Statement and filed pursuant to Rule 462(b) under the Securities
  Act of 1933, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange
  Commission, granting unto said attorneys-in-fact and agent, full power and authority to do and perform each and every act and thing requisite
  and necessary to be done, as fully for all intents and purposes as he or she might or could do in person, hereby ratifying and confirming
  all that said attorneys-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 below by the following persons in the capacities and on the
  date indicated.
  Signature
  Title
  Date
  /s/
                                              Dimitri Kazarinoff
  Chief Executive Officer
  November
      29, 2021
  Dimitri
      N. Kazarinoff
  (Principal Executive
      Officer)
  /s/
      Cielo Hernandez
  Chief Financial Officer
  November
      29, 2021
  Cielo
      Hernandez
  (Principal Financial
      Officer and
  Principal Accounting Officer)
  /s/
                                              Thomas J. Hynes III
  President and Director
  November
      29, 2021
  Thomas
      J. Hynes, III
  /s/
                                              Debora M. Frodl
  Director and Chair of
      the Board
  November
      29, 2021
  Debora
      M. Frodl
  /s/
                                              Kevin Griffin
  Director
  November
      29, 2021
  Kevin
      Griffin
  /s/
      Christopher Hayes
  Director
  November
      29, 2021
  Christopher
      Hayes
  /s/ Jonathan J. Ledecky
  Director
  November
      29, 2021
  Jonathan
      J. Ledecky
  /s/
                                              Niharika Ramdev
  Director
  November
      29, 2021
  Niharika Ramdev
  /s/
                                              Sarah Sclarsic
  Director
  November
      29, 2021
  Sarah Sclarsic
  II-6