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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on September 26, 2024</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </B>&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNDER</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REE Automotive Ltd.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="vertical-align: top; width: 49%; border-bottom: black 1.5pt solid; text-align: center"><B>State of Israel</B></TD>
      <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 49%; border-bottom: black 1.5pt solid; text-align: center"><B>Not Applicable</B></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center">(State or other jurisdiction of<BR>
  incorporation or organization)</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">(I.R.S. Employer<BR>
  Identification No.)</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><B>Kibbutz Glil-Yam 4690500, Israel</B></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><B>Not Applicable</B></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center">(Address of Principal Executive Offices)</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">(Zip Code)</TD></TR>
    </TABLE>
  <P STYLE="text-align: center; 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; text-align: center"><B>REE Automotive Ltd.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>2021 Share Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REE Automotive Ltd.<BR>
  Key Employee Share Incentive Plan (2011) </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Puglisi &amp; Associates<BR>
  850 Library Avenue<BR>
  Newark, DE 19711</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Name and address of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(302) 738-6680</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Telephone number, including area code, of agent
  for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Copies to:</B></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="width: 40%; text-align: center"><B>Ron Ben-Bassat, Esq.</B></TD>
      <TD STYLE="width: 20%">&nbsp;</TD>
      <TD STYLE="width: 40%; text-align: center"><B>Ron Ben-Menachem</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><B>Sullivan &amp; Worcester LLP</B></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><B>Joshua Ravitz</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><B>1251 Avenue of the Americas</B></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><B>Herzog Fox &amp; Neeman</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><B>New York, NY 10020</B></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><B>6 Yitzhak Sadeh Street</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><B>Tel: (212) 660-3000</B></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><B>Tel Aviv 6777506, Israel</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><B>Telephone: (972) (3) 692-2020</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><B>Fax: (972) (3) 696-6464</B></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: justify; text-indent: 0.5in">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">&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>Large accelerated filer</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>Accelerated filer</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Non-accelerated filer</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>Smaller reporting company</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Emerging growth company</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <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"></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"><B></B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</B></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">On November 16, 2021, REE
  Automotive Ltd. (the &ldquo;Company&rdquo; or the &ldquo;Registrant&rdquo;) filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
  a registration statement on Form S-8 (File No. 333-261130) to register under the Securities Act of 1933, as amended (the &ldquo;Securities
  Act&rdquo;) (i) 785,527 Class A ordinary shares, without par value, of the Registrant (&ldquo;Class A Ordinary Shares&rdquo;) issuable
  under the REE Automotive Ltd. 2021 Share Incentive Plan (the &ldquo;2021 Plan&rdquo;), (ii) 154,284 Class A Ordinary Shares reserved for
  issuance under the REE Automotive Ltd. Employee Stock Purchase Plan (the &ldquo;ESPP&rdquo;); and (iii) 1,037,000 Class A Ordinary Shares
  issuable upon the exercise of options outstanding under the REE Automotive Ltd. Key Employee Share Incentive Plan (2011) (the &ldquo;2011
  Plan&rdquo;). Each of the 2021 Plan, the 2021 ESPP and the 2011 Plan has been approved by the Registrant&rsquo;s board of directors (the
  &ldquo;Board&rdquo;) and shareholders. On May 23, 2023, the Registrant filed another registration statement on Form S-8 (File No. 333-261130)
  with the Commission to register (i) an additional 588,986 Class A Ordinary Shares for issuance under the 2021 Plan and (ii) an additional
  2,780,570 Class A Ordinary Shares for issuance under the 2011 Plan. On March 28, 2024, the Registrant filed another registration statement
  on Form S-8 (File No. 333-278319) with the Commission to register (i) an additional 640,000 Class A Ordinary Shares for issuance under
  the 2021 Plan, pursuant to the provisions of the 2021 Plan which provide for annual automatic increases in the number of Class A Ordinary
  Shares reserved for issuance under the 2021 Plan and (ii) an additional 300,000 Class A Ordinary Shares for issuance under the 2021 Plan
  following approval by the Board. The previously filed registration statements are referred to herein as the &ldquo;Prior Registration
  Statements.&rdquo; All share amounts have been adjusted to reflect the 1-for-30 reverse share split of the Registrant&rsquo;s Class A
  Ordinary Shares and Class B ordinary shares effected on October 18, 2023.</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; background-color: white">In
  accordance with General Instruction E to Form S-8, the Registrant is filing this registration statement on Form S-8 solely to register
  an additional 800,000 Class A Ordinary Shares for issuance under the 2021 Plan following approval by the Board. Pursuant to General Instruction
  E to Form S-8, the contents of the Prior Registration Statements are hereby incorporated by reference in its entirety, with the exception
  of Items 3 and 8 of Part II of the Prior Registration Statements, each of which is amended and restated in its entirety herein.</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"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>PART&nbsp;I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>INFORMATION REQUIRED
  IN THE SECTION&nbsp;10(a)&nbsp;PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">The
  documents containing the information required in Part&nbsp;I of this registration statement have been or will be sent or given to participating
  employees as specified in Rule&nbsp;428(b)(1)&nbsp;under the Securities Act in accordance with the rules&nbsp;and regulations of the Commission.
  Such documents are not being filed with the Commission either as part of this registration statement or as prospectuses or prospectus
  supplements pursuant to Rule&nbsp;424 of the Securities Act. These documents and the documents incorporated by reference into this registration
  statement pursuant to Item 3 of Part&nbsp;II of this registration statement, taken together, constitute a prospectus that meets the requirements
  of Section&nbsp;10(a)&nbsp;of the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</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>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <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>Item 3. Incorporation of Documents by Reference.</B></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 0pt 0in; text-align: justify; text-indent: 0.5in">The Company hereby incorporates
  by reference in this Registration Statement the following:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&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">&#9679;</TD><TD STYLE="text-align: justify">our annual report on <A HREF="https://www.sec.gov/Archives/edgar/data/1843588/000162828024013211/ree-20231231.htm">Form 20-F</A> for the fiscal year ended December
  31, 2023 filed with the SEC on March 27, 2024;</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" 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">&#9679;</TD><TD STYLE="text-align: justify">our current report on Form 6-K filed on <A HREF="https://www.sec.gov/Archives/edgar/data/1843588/000121390024047675/ea0206765-6k_reeauto.htm">May 30, 2024</A> (with
  respect to the sections titled &ldquo;Q1 2024 and Recent Highlights&rdquo;, &ldquo;Business&rdquo;, &ldquo;Technology&rdquo;, &ldquo;Operations&rdquo;,
  &ldquo;Financials&rdquo;, the Company&rsquo;s &ldquo;Condensed Consolidated Statements of Comprehensive Loss (Unaudited)&rdquo;, the
  Company&rsquo;s &ldquo;Condensed Consolidated Balance Sheets (Unaudited)&rdquo;, and the Company&rsquo;s &ldquo;Condensed Consolidated
  Statements of Cash Flows (Unaudited)&rdquo; in the press release attached as Exhibit 99.1 to the Report on Form 6-K), <A HREF="https://www.sec.gov/Archives/edgar/data/1843588/000101376224002919/ea0210348-6k_reeauto.htm">July 31, 2024</A>,
  <A HREF="https://www.sec.gov/Archives/edgar/data/1843588/000121390024078760/ea0214640-6k_reeauto.htm">September 16, 2024</A> (with respect to the first four and the last three paragraphs in the press release attached as Exhibit 99.1 to the
  Report on Form 6-K) and <A HREF="https://www.sec.gov/Archives/edgar/data/1843588/000121390024079521/ea0214741-6k_reeauto.htm">September 17, 2024</A>; and</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" 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">&#9679;</TD><TD STYLE="text-align: justify">the description of our securities contained in <A HREF="https://www.sec.gov/Archives/edgar/data/1843588/000121390021038139/ea144598-8a12b_reeauto.htm">Form 8-A</A> filed
  with the SEC on July 22, 2021, as updated by <A HREF="https://www.sec.gov/Archives/edgar/data/1843588/000162828024013211/ex25descriptionofsecurities.htm">Exhibit&nbsp;2.5</A> to our annual report on Form 20-F for the fiscal year ended December 31, 2023.</TD>
  </TR></TABLE>
  <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">All documents subsequently
  filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, 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 in this Registration Statement and to be a part hereof from the date of filing of such documents.
  Any statement contained herein or in a document, all or a portion of which is incorporated or deemed to be incorporated by reference herein,
  shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein
  or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such
  statement. Any such statement so modified or superseded shall not be deemed, 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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Notwithstanding the foregoing,
  no information is incorporated by reference in this Registration Statement where such information under applicable forms and regulations
  of the Commission is not deemed to be &ldquo;filed&rdquo; under Section 18 of the Exchange Act or otherwise subject to the liabilities
  of that section, unless the report or filing containing such information indicates that the information therein is to be considered &ldquo;filed&rdquo;
  under the Exchange Act or is to be incorporated by reference in this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></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>
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  <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>Item 8. Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; width: 9%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Exhibit</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Number</B></P></TD>
      <TD STYLE="text-align: justify; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 90%"><B>Description of Documents</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="white-space: nowrap; text-align: justify">4.1</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1843588/000184358822000006/ex11amendedandrestatedarti.htm">Amended and Restated Articles of Association of REE Automotive Ltd., incorporated by reference to Exhibit 1.1 to the Company&rsquo;s Annual Report on Form 20-F filed with the SEC on March 28, 2022.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="white-space: nowrap; text-align: justify">4.2</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1843588/000121390021033268/ff42021a3ex4-5_reeauto.htm">Specimen Class A Ordinary Share Certificate of REE Automotive Ltd., incorporated by reference to Exhibit 4.5 to Amendment No. 3 to the Company&rsquo;s Registration Statement on Form F-4 (File No. 333-254070) filed with the SEC on June 21, 2021.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="white-space: nowrap; text-align: justify">5.1*</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><U STYLE="text-decoration: none"><A HREF="ea021557101ex5-1_reeauto.htm">Opinion of Herzog, Fox &amp; Neeman with respect to the legality of the Class A Ordinary Shares.</A></U></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="white-space: nowrap; text-align: justify">10.1&dagger;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1843588/000121390021060120/ea147829ex10-1_reeautomotive.htm">2021 REE Automotive Ltd. Share Incentive Plan, incorporated by reference to Exhibit 10.1 to the Company&rsquo;s Registration Statement on Form S-8 (File No. 333-261130) filed with the SEC on November 16, 2021.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="white-space: nowrap; text-align: justify">10.2&dagger;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1843588/000121390021060120/ea147829ex10-2_reeautomotive.htm">REE Automotive Ltd. Key Employee Share Incentive Plan (2011) incorporated by reference to Exhibit 10.2 to the Company&rsquo;s Registration Statement on Form S-8 (File No. 333-261130) filed with the SEC on November 16, 2021.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="white-space: nowrap; text-align: justify">10.3&dagger;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1843588/000121390021039131/ea144898ex4-6_reeautomotiv.htm">2021 REE Automotive Ltd. Employee Stock Purchase Plan, incorporated by reference to Exhibit 4.6 to the Company&rsquo;s Shell Company Report on Form 20-F (File No. 001-40649) filed with the SEC on July 28, 2021.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="white-space: nowrap; text-align: justify">23.1*</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea021557101ex23-1_reeauto.htm">Consent of Kost Forer Gabbay &amp; Kasierer, a member of Ernst &amp; Young Global, independent registered accounting firm for the Company.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="white-space: nowrap; text-align: justify">23.2*</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea021557101ex5-1_reeauto.htm">Consent of Herzog, Fox &amp; Neeman (included in Exhibit 5.1 to this Registration Statement).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="white-space: nowrap; text-align: justify">24.2</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="#a_002">Power of Attorney of certain officers and directors (included on the signature page to this Registration Statement).</A></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="white-space: nowrap; text-align: justify">107*</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea021557101ex-fee_reeauto.htm">Filing Fee Table.</A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></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">Filed herewith</TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in">&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">&dagger;</TD><TD STYLE="text-align: justify">Indicates a management contract or compensatory plan</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: 5; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_002"></A>SIGNATURES</B></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">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 Kibbutz Glil-Yam, State of Israel, on September 26, 2024.</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>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: top"><B>REE AUTOMOTIVE LTD.</B></TD>
      </TR>
    <TR>
      <TD STYLE="vertical-align: top; width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%">&nbsp;</TD>
      <TD STYLE="width: 35%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>By:</TD>
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ Yaron Zaltsman</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Name:&nbsp; </TD>
      <TD STYLE="vertical-align: bottom">Yaron Zaltsman</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Title:</TD>
      <TD STYLE="vertical-align: bottom">Chief Financial Officer </TD></TR>
    </TABLE>
  <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-align: center"><FONT STYLE="text-transform: uppercase"><B>Power
  of Attorney</B></FONT></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">Each of the undersigned officers
  and directors of REE Automotive Ltd. hereby constitutes and Daniel Barel and Yaron Zaltsman, with full power of substitution, each of
  them singly our true and lawful attorneys-in-fact and agents to take any actions to enable the Company to comply with the Securities Act,
  and any rules, regulations and requirements of the SEC, in connection with this registration statement on Form S-8, including the power
  and authority to sign for us in our names in the capacities indicated below any and all further amendments to this registration statement
  and any other registration statement filed pursuant to the provisions of Rule 462 under the Securities Act.</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">Pursuant to the requirements
  of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates
  indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="white-space: nowrap; width: 37%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 1.5pt solid"><B>Signature</B></P></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; width: 33%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 1.5pt solid"><B>Title of Capacities</B></P></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; width: 28%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 1.5pt solid"><B>Date</B></P></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 1.5pt solid">/s/ Daniel Barel</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Chief Executive Officer and </TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">September 26, 2024</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">Daniel Barel</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director (Principal Executive Officer)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 1.5pt solid">/s/ Yaron Zaltsman</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Chief Financial Officer </TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">September 26, 2024</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">Yaron Zaltsman</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">(Principal Financial and Accounting Officer)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid">/s/ Carlton Rose</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">September 26, 2024</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">Carlton Rose</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid">/s/ Michal Drayman</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director </TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">September 26, 2024</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">Michal Drayman</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: -12pt"></P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid">/s/ Michal Marom-Brikman</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">&nbsp;September 26, 2024</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">Michal Marom-Brikman</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center"></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid">/s Ittamar Givton</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">September 26, 2024</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">Ittamar Givton</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center"></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid">/s/ Alla Felder</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">September 26, 2024</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">Alla Felder</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center"></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid">/s/ Ahishay Sardes</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">September 26, 2024</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">Ahishay Sardes</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top"></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center"></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-bottom: Black 1.5pt solid">/s/ Hicham Abdessamad</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">September 26, 2024</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">Hicham Abdessamad</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">&nbsp;</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"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>AUTHORIZED REPRESENTATIVE</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-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of REE Automotive
  Ltd. has signed this registration statement on September 26, 2024.</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>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD COLSPAN="2"><B>PUGLISI &amp; ASSOCIATES</B></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%">By:</TD>
      <TD STYLE="width: 35%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 1.5pt solid">/s/ Donald J. Puglisi</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>Name:&nbsp; </TD>
      <TD>Donald J. Puglisi</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>Title: </TD>
      <TD>Authorized Representative</TD></TR>
    </TABLE>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0215571-s8_reeauto.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 47106}]
metadata_filer: {"company-data": {"conformed-name": "REE Automotive Ltd.", "cik": "0001843588", "assigned-sic": "3711", "organization-name": "04 Manufacturing", "irs-number": "000000000", "state-of-incorporation": "L3"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-282346", "film-number": "241329150"}, "business-address": {"street1": "KIBBUTZ GLIL-YAM", "city": "KIBBUTZ GLIL-YAM", "state": "L3", "zip": "4690500", "phone": "954 907 2231"}, "mail-address": {"street1": "KIBBUTZ GLIL-YAM", "city": "KIBBUTZ GLIL-YAM", "state": "L3", "zip": "4690500"}}
text: As filed with the Securities and Exchange Commission
  on September 26, 2024
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  REE Automotive Ltd.
  (Exact name of registrant as specified in its charter)
  State of Israel
  Not Applicable
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  Kibbutz Glil-Yam 4690500, Israel
  Not Applicable
  (Address of Principal Executive Offices)
  (Zip Code)
  REE Automotive Ltd.
  2021 Share Incentive Plan
  REE Automotive Ltd.
  Key Employee Share Incentive Plan (2011)
  (Full title of the plan)
  Puglisi & Associates
  850 Library Avenue
  Newark, DE 19711
  (Name and address of agent for service)
  (302) 738-6680
  (Telephone number, including area code, of agent
  for service)
  Copies to:
  Ron Ben-Bassat, Esq.
  Ron Ben-Menachem
  Sullivan & Worcester LLP
  Joshua Ravitz
  1251 Avenue of the Americas
  Herzog Fox & Neeman
  New York, NY 10020
  6 Yitzhak Sadeh Street
  Tel: (212) 660-3000
  Tel Aviv 6777506, Israel
  Telephone: (972) (3) 692-2020
  Fax: (972) (3) 696-6464
  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
  On November 16, 2021, REE
  Automotive Ltd. (the "Company" or the "Registrant") filed with the Securities and Exchange Commission (the "Commission")
  a registration statement on Form S-8 (File No. 333-261130) to register under the Securities Act of 1933, as amended (the "Securities
  Act") (i) 785,527 Class A ordinary shares, without par value, of the Registrant ("Class A Ordinary Shares") issuable
  under the REE Automotive Ltd. 2021 Share Incentive Plan (the "2021 Plan"), (ii) 154,284 Class A Ordinary Shares reserved for
  issuance under the REE Automotive Ltd. Employee Stock Purchase Plan (the "ESPP"); and (iii) 1,037,000 Class A Ordinary Shares
  issuable upon the exercise of options outstanding under the REE Automotive Ltd. Key Employee Share Incentive Plan (2011) (the "2011
  Plan"). Each of the 2021 Plan, the 2021 ESPP and the 2011 Plan has been approved by the Registrant's board of directors (the
  "Board") and shareholders. On May 23, 2023, the Registrant filed another registration statement on Form S-8 (File No. 333-261130)
  with the Commission to register (i) an additional 588,986 Class A Ordinary Shares for issuance under the 2021 Plan and (ii) an additional
  2,780,570 Class A Ordinary Shares for issuance under the 2011 Plan. On March 28, 2024, the Registrant filed another registration statement
  on Form S-8 (File No. 333-278319) with the Commission to register (i) an additional 640,000 Class A Ordinary Shares for issuance under
  the 2021 Plan, pursuant to the provisions of the 2021 Plan which provide for annual automatic increases in the number of Class A Ordinary
  Shares reserved for issuance under the 2021 Plan and (ii) an additional 300,000 Class A Ordinary Shares for issuance under the 2021 Plan
  following approval by the Board. The previously filed registration statements are referred to herein as the "Prior Registration
  Statements." All share amounts have been adjusted to reflect the 1-for-30 reverse share split of the Registrant's Class A
  Ordinary Shares and Class B ordinary shares effected on October 18, 2023.
  In
  accordance with General Instruction E to Form S-8, the Registrant is filing this registration statement on Form S-8 solely to register
  an additional 800,000 Class A Ordinary Shares for issuance under the 2021 Plan following approval by the Board. Pursuant to General Instruction
  E to Form S-8, the contents of the Prior Registration Statements are hereby incorporated by reference in its entirety, with the exception
  of Items 3 and 8 of Part II of the Prior Registration Statements, each of which is amended and restated in its entirety herein.
  PART I
  INFORMATION REQUIRED
  IN THE SECTION 10(a) PROSPECTUS
  The
  documents containing the information required in Part I of this registration statement have been or will be sent or given to participating
  employees as specified in Rule 428(b)(1) under the Securities Act in accordance with the rules and regulations of the Commission.
  Such documents are not being filed with the Commission either as part of this registration statement or as prospectuses or prospectus
  supplements pursuant to Rule 424 of the Securities Act. These documents and the documents incorporated by reference into this registration
  statement pursuant to Item 3 of Part II of this registration statement, taken together, constitute a prospectus that meets the requirements
  of Section 10(a) of the Securities Act.
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The Company hereby incorporates
  by reference in this Registration Statement the following:
  ●
  our annual report on
  Form 20-F
  for the fiscal year ended December
  31, 2023 filed with the SEC on March 27, 2024;
  ●
  our current report on Form 6-K filed on
  May 30, 2024
  (with
  respect to the sections titled "Q1 2024 and Recent Highlights", "Business", "Technology", "Operations",
  "Financials", the Company's "Condensed Consolidated Statements of Comprehensive Loss (Unaudited)", the
  Company's "Condensed Consolidated Balance Sheets (Unaudited)", and the Company's "Condensed Consolidated
  Statements of Cash Flows (Unaudited)" in the press release attached as Exhibit 99.1 to the Report on Form 6-K),
  July 31, 2024
  ,
  September 16, 2024
  (with respect to the first four and the last three paragraphs in the press release attached as Exhibit 99.1 to the
  Report on Form 6-K) and
  September 17, 2024
  ; and
  ●
  the description of our securities contained in
  Form 8-A
  filed
  with the SEC on July 22, 2021, as updated by
  Exhibit 2.5
  to our annual report on Form 20-F for the fiscal year ended December 31, 2023.
  All documents subsequently
  filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, 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 in this Registration Statement and to be a part hereof from the date of filing of such documents.
  Any statement contained herein or in a document, all or a portion of which is incorporated or deemed to be incorporated by reference herein,
  shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein
  or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such
  statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part
  of this Registration Statement.
  Notwithstanding the foregoing,
  no information is incorporated by reference in this Registration Statement where such information under applicable forms and regulations
  of the Commission is not deemed to be "filed" under Section 18 of the Exchange Act or otherwise subject to the liabilities
  of that section, unless the report or filing containing such information indicates that the information therein is to be considered "filed"
  under the Exchange Act or is to be incorporated by reference in this Registration Statement.
  II-
  1
  Item 8. Exhibits.
  Exhibit
  Number
  Description of Documents
  4.1
  Amended and Restated Articles of Association of REE Automotive Ltd., incorporated by reference to Exhibit 1.1 to the Company's Annual Report on Form 20-F filed with the SEC on March 28, 2022.
  4.2
  Specimen Class A Ordinary Share Certificate of REE Automotive Ltd., incorporated by reference to Exhibit 4.5 to Amendment No. 3 to the Company's Registration Statement on Form F-4 (File No. 333-254070) filed with the SEC on June 21, 2021.
  5.1*
  Opinion of Herzog, Fox & Neeman with respect to the legality of the Class A Ordinary Shares.
  10.1†
  2021 REE Automotive Ltd. Share Incentive Plan, incorporated by reference to Exhibit 10.1 to the Company's Registration Statement on Form S-8 (File No. 333-261130) filed with the SEC on November 16, 2021.
  10.2†
  REE Automotive Ltd. Key Employee Share Incentive Plan (2011) incorporated by reference to Exhibit 10.2 to the Company's Registration Statement on Form S-8 (File No. 333-261130) filed with the SEC on November 16, 2021.
  10.3†
  2021 REE Automotive Ltd. Employee Stock Purchase Plan, incorporated by reference to Exhibit 4.6 to the Company's Shell Company Report on Form 20-F (File No. 001-40649) filed with the SEC on July 28, 2021.
  23.1*
  Consent of Kost Forer Gabbay & Kasierer, a member of Ernst & Young Global, independent registered accounting firm for the Company.
  23.2*
  Consent of Herzog, Fox & Neeman (included in Exhibit 5.1 to this Registration Statement).
  24.2
  Power of Attorney of certain officers and directors (included on the signature page to this Registration Statement).
  107*
  Filing Fee Table.
  *
  Filed herewith
  †
  Indicates a management contract or compensatory plan
  II-
  2
  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 Kibbutz Glil-Yam, State of Israel, on September 26, 2024.
  REE AUTOMOTIVE LTD.
  By:
  /s/ Yaron Zaltsman
  Name:
  Yaron Zaltsman
  Title:
  Chief Financial Officer
  Power
  of Attorney
  Each of the undersigned officers
  and directors of REE Automotive Ltd. hereby constitutes and Daniel Barel and Yaron Zaltsman, with full power of substitution, each of
  them singly our true and lawful attorneys-in-fact and agents to take any actions to enable the Company to comply with the Securities Act,
  and any rules, regulations and requirements of the SEC, in connection with this registration statement on Form S-8, including the power
  and authority to sign for us in our names in the capacities indicated below any and all further amendments to this registration statement
  and any other registration statement filed pursuant to the provisions of Rule 462 under the Securities Act.
  Pursuant to the requirements
  of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates
  indicated.
  Signature
  Title of Capacities
  Date
  /s/ Daniel Barel
  Chief Executive Officer and
  September 26, 2024
  Daniel Barel
  Director (Principal Executive Officer)
  /s/ Yaron Zaltsman
  Chief Financial Officer
  September 26, 2024
  Yaron Zaltsman
  (Principal Financial and Accounting Officer)
  /s/ Carlton Rose
  Director
  September 26, 2024
  Carlton Rose
  /s/ Michal Drayman
  Director
  September 26, 2024
  Michal Drayman
  /s/ Michal Marom-Brikman
  Director
  September 26, 2024
  Michal Marom-Brikman
  /s Ittamar Givton
  Director
  September 26, 2024
  Ittamar Givton
  /s/ Alla Felder
  Director
  September 26, 2024
  Alla Felder
  /s/ Ahishay Sardes
  Director
  September 26, 2024
  Ahishay Sardes
  /s/ Hicham Abdessamad
  Director
  September 26, 2024
  Hicham Abdessamad
  II-
  3
  AUTHORIZED REPRESENTATIVE
  Pursuant to the requirements
  of the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of REE Automotive
  Ltd. has signed this registration statement on September 26, 2024.
  PUGLISI & ASSOCIATES
  By:
  /s/ Donald J. Puglisi
  Name:
  Donald J. Puglisi
  Title:
  Authorized Representative
  II-
  4