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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="background-color: white"><B>As filed
  with the Securities and Exchange Commission on April 26, 2023</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION<BR>
  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"><FONT STYLE="font-size: 10pt"><B>FORM S-8<BR>
  </B></FONT><B>REGISTRATION STATEMENT<BR>
  UNDER<BR>
  THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Xos, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 49%">
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Delaware</B></P></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 49%">
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>98-1550505</B></P></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or other jurisdiction of</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">incorporation or organization)</P></TD>
      <TD>&nbsp;</TD>
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(IRS Employer</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification No.)</P></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>
  <DIV STYLE="border-bottom: Black 1.5pt solid; padding: 0in 0in 1pt">
  
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>3550 Tyburn Street, Unit 100</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Los Angeles, California</B></P>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD>
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>90065</B></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(Address of Principal Executive Offices)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(Zip Code)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Xos, Inc. 2021 Equity Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Xos, Inc. 2021 Employee Stock Purchase Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Christen Romero</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>General Counsel</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Xos, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>3550 Tyburn Street</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Los Angeles, California 90065</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: (818) 316-1890<BR>
  </B>(Telephone number, including area code, of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Copies to:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Dave Peinsipp<BR>
  Rachel Proffitt<BR>
  Cooley LLP<BR>
  3 Embarcadero Center, 20th Floor</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>San Francisco, California 94111</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: (415) 693-2000</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Indicate by check mark whether
  the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging
  growth company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting
  company,&rdquo; and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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>
      <TD STYLE="vertical-align: bottom; width: 29%; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Large accelerated filer</FONT></TD>
      <TD STYLE="vertical-align: top; width: 31%; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 36%; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accelerated filer</FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 4%; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Non-accelerated filer</FONT></TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Smaller reporting company</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Emerging growth company</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.</P>
  
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>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">Xos, Inc. (the &ldquo;registrant&rdquo;)
  is filing this Registration Statement on Form&nbsp;S-8 with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) to register
  the offering of (i)&nbsp;10,706,157 additional shares of registrant&rsquo;s common stock, par value $0.0001 per share (the &ldquo;Common
  Stock&rdquo;), reserved for issuance under the Xos, Inc. 2021 Equity Incentive Plan (the &ldquo;2021 Plan&rdquo;), which consists of (A)
  8,440,846 additional shares of Common Stock pursuant to the provisions of the 2021 Plan providing for an automatic increase in the number
  of shares of Common Stock reserved and available for issuance under the 2021 Plan on January&nbsp;1, 2023 and (B) 2,265,311 additional
  shares of Common Stock underlying restricted stock units that were previously granted under the 2021 Plan and forfeited because of the
  failure to vest as of April 19, 2023; and (ii)&nbsp;2,532,253 additional shares of Common Stock reserved for issuance under the Xos, Inc.
  2021 Employee Stock Purchase Plan (the &ldquo;2021 ESPP&rdquo; and together with the 2021 Plan, the &ldquo;Plans&rdquo;) pursuant to the
  provisions of the 2021 ESPP providing for an automatic increase in the number of shares of Common Stock reserved and available for issuance
  under the 2021 ESPP on January 1, 2023. In accordance with General Instruction E of Form&nbsp;S-8, and only with respect to the Common
  Stock being registered under the Plans, this Registration Statement hereby incorporates by reference the contents of the Registration
  Statements on Form&nbsp;S-8 (File Nos.&nbsp;333-260502 and 333-267714), filed by the registrant with the Commission on&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000121390021054636/ea149317-s8_xosinc.htm">October
  26, 2021</A> and <A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000181949322000123/a2022s-8xevergreenshareinc.htm">October 3,
  2022</A>, respectively. Accordingly, the contents of such prior Registration Statements are incorporated by reference into this Registration
  Statement pursuant to General Instruction E of Form S-8.</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>
  
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  <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: 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: 0pt 0; text-align: justify"><B>Item 3. Incorporation of Documents by Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following documents filed by the registrant with the Commission
  are hereby incorporated by reference in this registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">the registrant&rsquo;s annual report on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1819493/000181949323000066/xos-20221231.htm">Form
  10-K</A> for the fiscal year ended December 31, 2022 filed with the Commission on March 31, 2023;</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">the registrant&rsquo;s current report on Form 8-K filed with
  the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1819493/000181949323000049/xos-20230308.htm">March 8, 2023</A>;
  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="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(c)</TD><TD STYLE="text-align: justify">the description of the registrant&rsquo;s securities contained
  in the registration statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000121390020030231/ea127613-8a12b_nextgen.htm">Form
  8-A</A> filed with the Commission on October 6, 2020 and any amendment or report filed with the Commission for the purpose of updating
  the description.</TD>
  </TR></TABLE>
  
  <P STYLE="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: 0.25in">All reports and other documents
  filed by the registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, other than current
  reports furnished under Item 2.02 and Item 7.01 of Form 8-K and any exhibits furnished on such form that relate to such items, after the
  date of this registration statement, and prior to the filing of a post-effective amendment that indicates that all securities offered
  hereby have been sold or that deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein
  and to be a part of this registration statement from the date of filing of such reports and documents. Any statement contained in a document
  incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for purposes of this registration
  statement to the extent that a statement herein <FONT STYLE="background-color: white">or </FONT>in any other subsequently filed document
  that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified
  or superseded shall not constitute a part of this registration statement, except as so modified or superseded.</P>
  
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 8. Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR>
      <TD STYLE="vertical-align: top; width: 9%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; border-bottom: Black 0.5pt solid"><B>Exhibit
      No.</B></P></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 90%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; border-bottom: Black 0.5pt solid"><B>Description</B></P></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">4.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex3-1_xosinc.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Certificate
      of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on August 26, 2021).</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">4.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex3-2_xosinc.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Bylaws
      of the Company (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K filed on August 26, 2021).</FONT></A></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">5.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="ea177460ex5-1_xosinc.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Opinion
      of Cooley LLP.</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="ea177460ex23-1_xosinc.htm">Consent of Grant Thornton LLP.</A></FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="ea177460ex23-2_xosinc.htm">Consent of WithumSmith+Brown, PC.</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">23.3*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="ea177460ex5-1_xosinc.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Consent
      of Cooley LLP (included in Exhibit 5.1).</FONT></A></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">24.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#POA_001">Power
      of Attorney (contained on the signature page hereto).</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">99.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex10-6_xosinc.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Xos,
      Inc. 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.6 of the Company&rsquo;s Current Report on Form 8-K filed
      on August 26, 2021)</FONT></A><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>.</U></FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">99.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex10-7_xosinc.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Xos,
      Inc. 2021 Employee Stock Purchase Plan&nbsp;(incorporated by reference to Exhibit&nbsp;10.7&nbsp;of the Company&rsquo;s Current Report
      on Form 8-K filed on August 26, 2021).</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">99.3</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex10-6a_xosinc.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Form
      of Global Option Grant Notice&nbsp;(incorporated by reference to Exhibit&nbsp;10.6a&nbsp;of the Company&rsquo;s Current Report on
      Form 8-K filed on August 26, 2021).</FONT></A></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">99.4</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex10-6b_xosinc.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Form
      of Global RSU Award Grant Notice&nbsp;(incorporated by reference to Exhibit&nbsp;10.6b&nbsp;of the Company&rsquo;s Current Report
      on Form 8-K filed on August 26, 2021).</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: justify">107*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="ea177460ex-fee_xosinc.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Filing
      Fee Table.</FONT></A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith.</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></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: Page; Sequence: 4; Value: 1 -->
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      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="POA_001"></A>SIGNATURES</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: 0.25in">Pursuant to the requirements
  of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8, and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly
  authorized, in the City of Los Angeles, State of California on April 26, 2023.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>XOS, INC.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ Dakota Semler</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; width: 60%">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name:</FONT></TD>
      <TD STYLE="text-align: justify; width: 35%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Dakota Semler</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Title:</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature appears below hereby constitutes and appoints Dakota Semler and Kingsley Afemikhe, and each
  of them, his or her true and lawful attorneys-in-fact and agents, each with full power of substitution and resubstitution, for him or
  her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments, including post-effective amendments,
  to this registration statement, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities
  and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform
  each and every act and thing requisite and necessary to be done, as fully for all intents and purposes as he or she might or could do
  in person, hereby ratifying and confirming all that each of said attorneys-in-fact and agents, or his substitute or substitutes may lawfully
  do or cause to be done by virtue hereof.</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">Pursuant to the requirements
  of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities and on the
  date indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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>
      <TD STYLE="vertical-align: bottom; width: 25%">
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Signature</B></P></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 53%">
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Title</B></P></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 20%">
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Date</B></P></TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ Dakota Semler</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Chief Executive Officer, Chairman</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">April 26, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Dakota Semler</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(Principal Executive Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ Kingsley
      Afemikhe</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Chief Financial Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">April 26, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Kingsley Afemikhe</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Principal Financial Officer and</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Principal Accounting Officer)</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ Giordano
      Sordoni</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Chief Operating Officer, Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">April 26, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Giordano Sordoni</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ Anousheh
      Ansari</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">April 26, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Anousheh Ansari</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ Stuart Bernstein</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">April 26, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Stuart Bernstein</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ Alice K. Jackson</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">April 26, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Alice K. Jackson</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ Burt Jordan</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">April 26, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Burt Jordan</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ George N.
      Mattson</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">April 26, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">George N. Mattson</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
  <DIV STYLE="border-bottom: Black 1.5pt solid; padding: 0in 0in 1pt">
  
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ Ed Rapp</P>
  </DIV></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">April 26, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Ed Rapp</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">4</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea177460-s8_xosinc.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 42691}]
metadata_filer: {"company-data": {"conformed-name": "Xos, Inc.", "cik": "0001819493", "assigned-sic": "3714", "irs-number": "981550505", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-271450", "film-number": "23850484"}, "business-address": {"street1": "3550 TYBURN STREET", "city": "LOS ANGELES", "state": "CA", "zip": "90065", "phone": "(818) 316-1890"}, "mail-address": {"street1": "3550 TYBURN STREET", "city": "LOS ANGELES", "state": "CA", "zip": "90065"}, "former-company": {"former-conformed-name": "NextGen Acquisition Corp", "date-changed": "20200729"}}
text: As filed
  with the Securities and Exchange Commission on April 26, 2023
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  Xos, Inc.
  (Exact name of registrant as specified in its charter)
  Delaware
  98-1550505
  (State or other jurisdiction of
  incorporation or organization)
  (IRS Employer
  Identification No.)
  3550 Tyburn Street, Unit 100
  Los Angeles, California
  90065
  (Address of Principal Executive Offices)
  (Zip Code)
  Xos, Inc. 2021 Equity Incentive Plan
  Xos, Inc. 2021 Employee Stock Purchase Plan
  (Full title of the plan)
  Christen Romero
  General Counsel
  Xos, Inc.
  3550 Tyburn Street
  Los Angeles, California 90065
  Tel: (818) 316-1890
  (Telephone number, including area code, of agent for service)
  Copies to:
  Dave Peinsipp
  Rachel Proffitt
  Cooley LLP
  3 Embarcadero Center, 20th Floor
  San Francisco, California 94111
  Tel: (415) 693-2000
  Indicate by check mark whether
  the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging
  growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting
  company," and "emerging growth company" in Rule 12b-2 of the Exchange Act:
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  EXPLANATORY NOTE
  Xos, Inc. (the "registrant")
  is filing this Registration Statement on Form S-8 with the Securities and Exchange Commission (the "Commission") to register
  the offering of (i) 10,706,157 additional shares of registrant's common stock, par value $0.0001 per share (the "Common
  Stock"), reserved for issuance under the Xos, Inc. 2021 Equity Incentive Plan (the "2021 Plan"), which consists of (A)
  8,440,846 additional shares of Common Stock pursuant to the provisions of the 2021 Plan providing for an automatic increase in the number
  of shares of Common Stock reserved and available for issuance under the 2021 Plan on January 1, 2023 and (B) 2,265,311 additional
  shares of Common Stock underlying restricted stock units that were previously granted under the 2021 Plan and forfeited because of the
  failure to vest as of April 19, 2023; and (ii) 2,532,253 additional shares of Common Stock reserved for issuance under the Xos, Inc.
  2021 Employee Stock Purchase Plan (the "2021 ESPP" and together with the 2021 Plan, the "Plans") pursuant to the
  provisions of the 2021 ESPP providing for an automatic increase in the number of shares of Common Stock reserved and available for issuance
  under the 2021 ESPP on January 1, 2023. In accordance with General Instruction E of Form S-8, and only with respect to the Common
  Stock being registered under the Plans, this Registration Statement hereby incorporates by reference the contents of the Registration
  Statements on Form S-8 (File Nos. 333-260502 and 333-267714), filed by the registrant with the Commission on
  October
  26, 2021
  and
  October 3,
  2022
  , respectively. Accordingly, the contents of such prior Registration Statements are incorporated by reference into this Registration
  Statement pursuant to General Instruction E of Form S-8.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents filed by the registrant with the Commission
  are hereby incorporated by reference in this registration statement.
  (a)
  the registrant's annual report on
  Form
  10-K
  for the fiscal year ended December 31, 2022 filed with the Commission on March 31, 2023;
  (b)
  the registrant's current report on Form 8-K filed with
  the Commission on
  March 8, 2023
  ;
  and
  (c)
  the description of the registrant's securities contained
  in the registration statement on
  Form
  8-A
  filed with the Commission on October 6, 2020 and any amendment or report filed with the Commission for the purpose of updating
  the description.
  All reports and other documents
  filed by the registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, other than current
  reports furnished under Item 2.02 and Item 7.01 of Form 8-K and any exhibits furnished on such form that relate to such items, after the
  date of this registration statement, and prior to the filing of a post-effective amendment that indicates that all securities offered
  hereby have been sold or that deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein
  and to be a part of this registration statement from the date of filing of such reports and documents. Any statement contained in a document
  incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for purposes of this registration
  statement to the extent that a statement herein
  or
  in any other subsequently filed document
  that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified
  or superseded shall not constitute a part of this registration statement, except as so modified or superseded.
  2
  Item 8. Exhibits.
  Exhibit
      No.
  Description
  4.1
  Certificate
      of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on August 26, 2021).
  4.2
  Bylaws
      of the Company (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K filed on August 26, 2021).
  5.1*
  Opinion
      of Cooley LLP.
  23.1*
  Consent of Grant Thornton LLP.
  23.2*
  Consent of WithumSmith+Brown, PC.
  23.3*
  Consent
      of Cooley LLP (included in Exhibit 5.1).
  24.1*
  Power
      of Attorney (contained on the signature page hereto).
  99.1
  Xos,
      Inc. 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.6 of the Company's Current Report on Form 8-K filed
      on August 26, 2021)
  .
  99.2
  Xos,
      Inc. 2021 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.7 of the Company's Current Report
      on Form 8-K filed on August 26, 2021).
  99.3
  Form
      of Global Option Grant Notice (incorporated by reference to Exhibit 10.6a of the Company's Current Report on
      Form 8-K filed on August 26, 2021).
  99.4
  Form
      of Global RSU Award Grant Notice (incorporated by reference to Exhibit 10.6b of the Company's Current Report
      on Form 8-K filed on August 26, 2021).
  107*
  Filing
      Fee Table.
  *
  Filed herewith.
  3
  SIGNATURES
  Pursuant to the requirements
  of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8, and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly
  authorized, in the City of Los Angeles, State of California on April 26, 2023.
  XOS, INC.
  /s/ Dakota Semler
  Name:
  Dakota Semler
  Title:
  Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature appears below hereby constitutes and appoints Dakota Semler and Kingsley Afemikhe, and each
  of them, his or her true and lawful attorneys-in-fact and agents, each with full power of substitution and resubstitution, for him or
  her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments, including post-effective amendments,
  to this registration statement, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities
  and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform
  each and every act and thing requisite and necessary to be done, as fully for all intents and purposes as he or she might or could do
  in person, hereby ratifying and confirming all that each of said attorneys-in-fact and agents, or his substitute or substitutes may lawfully
  do or cause to be done by virtue hereof.
  Pursuant to the requirements
  of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities and on the
  date indicated.
  Signature
  Title
  Date
  /s/ Dakota Semler
  Chief Executive Officer, Chairman
  April 26, 2023
  Dakota Semler
  (Principal Executive Officer)
  /s/ Kingsley
      Afemikhe
  Chief Financial Officer
  April 26, 2023
  Kingsley Afemikhe
  (Principal Financial Officer and
  Principal Accounting Officer)
  /s/ Giordano
      Sordoni
  Chief Operating Officer, Director
  April 26, 2023
  Giordano Sordoni
  /s/ Anousheh
      Ansari
  Director
  April 26, 2023
  Anousheh Ansari
  /s/ Stuart Bernstein
  Director
  April 26, 2023
  Stuart Bernstein
  /s/ Alice K. Jackson
  Director
  April 26, 2023
  Alice K. Jackson
  /s/ Burt Jordan
  Director
  April 26, 2023
  Burt Jordan
  /s/ George N.
      Mattson
  Director
  April 26, 2023
  George N. Mattson
  /s/ Ed Rapp
  Director
  April 26, 2023
  Ed Rapp
  4