# EDGAR Filing Document

**Accession Number:** 0001819493
**File Stem:** 0001819493-25-000155
**Filing Date:** 2025-9
**Character Count:** 26477
**Document Hash:** 48d22cd61e25cd9668040be85a69ccd3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001819493-25-000155.hdr.sgml**: 20250909

**ACCESSION NUMBER**: 0001819493-25-000155

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 7

**FILED AS OF DATE**: 20250909

**DATE AS OF CHANGE**: 20250909

**EFFECTIVENESS DATE**: 20250909

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Xos, Inc.
- **CENTRAL INDEX KEY:** 0001819493
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTOR VEHICLE PARTS & ACCESSORIES [3714]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 981550505
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-290144
- **FILM NUMBER:** 251304082

**BUSINESS ADDRESS:**
- **STREET 1:** 3550 TYBURN STREET
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90065
- **BUSINESS PHONE:** (818) 316-1890

**MAIL ADDRESS:**
- **STREET 1:** 3550 TYBURN STREET
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90065

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NextGen Acquisition Corp
- **DATE OF NAME CHANGE:** 20200729

---

| |
|:---|
| **As filed with the Securities and Exchange Commission on September 9, 2025** |
| **Registration No. 333-** |

---

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

Washington, D.C. 20549

**FORM S-8**

**REGISTRATION STATEMENT**

**UNDER**

**THE SECURITIES ACT OF 1933**

**Xos, Inc.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| Delaware | 98-1550505 |
| (State or other jurisdiction of<br>incorporation or organization) | (IRS Employer<br>Identification No.) |
| **3550 Tyburn Street, Unit 100**<br>**Los Angeles, California** | **90065** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

Xos, Inc. Amended and Restated 2021 Equity Incentive Plan

(Full title of the plan)

David M. Zlotchew

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:

**Ben D. Orlanski, Esq.**

**Proskauer Rose LLP**

**2029 Century Park East, Suite 2400**

**Los Angeles, California 90067**

**Tel: (310) 284-5653**

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 May 9, 2025, the Board of Directors of Xos, Inc. (the "registrant") adopted, subject to approval of the registrant's stockholders, and on June 24, 2025, the registrant's stockholders approved, the 2025 Amendment (the "2025 Amendment") to the Xos, Inc. Amended and Restated 2021 Equity Incentive Plan (the "2021 Plan") to increase the aggregate number of shares of the registrant's common stock, par value $0.0001 per share (the "Common Stock"), reserved for issuance under the 2021 Plan by 3,100,000 shares. The registrant is filing this Registration Statement on Form S-8 with the Securities and Exchange Commission (the "Commission") to register the offering of 4,160,005 additional shares of Common Stock reserved for issuance under the 2021 Plan, which consists of: (A) 3,100,000 additional shares of Common Stock pursuant to the 2025 Amendment; (B) 402,314 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, 2025; (C) 407,296 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 July 31, 2025; and (D) 250,395 shares of Common Stock underlying restricted stock units that were previously granted under the 2021 Plan and withheld by the registrant to satisfy tax withholding obligations as of July 31, 2025. In accordance with General Instruction E of Form S-8, and only with respect to the Common Stock being registered under the 2021 Plan, this Registration Statement hereby incorporates by reference the contents of the Registration Statements on Form S-8 (File Nos. <u>[333-260502](http://www.sec.gov/Archives/edgar/data/1819493/000121390021054636/ea149317-s8_xosinc.htm)</u>, <u>[333-267714](http://www.sec.gov/Archives/edgar/data/1819493/000181949322000123/a2022s-8xevergreenshareinc.htm),</u> <u>[333-271450](http://www.sec.gov/Archives/edgar/data/1819493/000121390023032853/ea177460-s8_xosinc.htm)</u>, <u>[333-276781](https://www.sec.gov/Archives/edgar/data/1819493/000121390024008420/ea192443-s8_xosinc.htm)</u> and <u>[333-281051](https://www.sec.gov/Archives/edgar/data/1819493/000101376224001621/ea0210007-s8_xosinc.htm)</u>), filed by the registrant with the Commission on October 26, 2021, October 3, 2022, April 26, 2023, January 31, 2024 and July 26, 2024, respectively.

------

**PART II<br>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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) &nbsp;&nbsp;&nbsp;&nbsp;the registrant's annual report on Form 10-K for the fiscal year ended December 31, 2024, filed with the Commission on March 31, 2025, and Amendment No. 1 thereto, filed with the Commission on April 18, 2025;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) &nbsp;&nbsp;&nbsp;&nbsp;the registrant's quarterly reports on Form 10-Q for the fiscal quarter ended March 31, 2025, filed with the Commission on May 15, 2025, and for the quarter ended June 30, 2025, filed with the Commission on August 13, 2025;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) &nbsp;&nbsp;&nbsp;&nbsp;the registrant's current reports on Forms 8-K filed with the Commission on January 16, 2025, May 12, 2025, June 27, 2025, August 13, 2025, August 14, 2025 (both Forms 8-K filed on such date), August 22, 2025 and August 27, 2025; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) &nbsp;&nbsp;&nbsp;&nbsp;the description of the registrant's securities contained in <u>[Exhibit 4.4](https://www.sec.gov/Archives/edgar/data/1819493/000181949322000013/a202110-kexhibit44.htm)</u> of the registrant's annual report on [Form 10-K](http://www.sec.gov/Archives/edgar/data/1819493/000181949323000066/xos-20221231.htm) for the fiscal year ended December 31, 2021, filed with the Commission on March 30, 2022.

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.

------

**Item 8. Exhibits.**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 4.1 | &nbsp;&nbsp;<u>[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).](https://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex3-1_xosinc.htm)</u> |
| 4.2 | &nbsp;&nbsp;<u>[Certificate of Amendment to Certificate of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on December 6, 2023).](https://www.sec.gov/Archives/edgar/data/1819493/000181949323000270/a20231206form8-kexhibit31.htm)</u> |
| 4.3 | &nbsp;&nbsp;<u>[Bylaws of the Company (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K filed on August 26, 2021).](https://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex3-2_xosinc.htm)</u> |
| 5.1\* | &nbsp;&nbsp;<u>[Opinion of Proskauer Rose LLP.](xos-sx851opinionseptember2.htm)</u> |
| 23.1\* | &nbsp;&nbsp;<u>[Consent of Grant Thornton LLP.](xos-sx8231consent.htm)</u> |
| 23.2\* | &nbsp;&nbsp;<u>[Consent of Proskauer Rose LLP (included in Exhibit 5.1).](xos-sx851opinionseptember2.htm)</u> |
| 24.1\* | &nbsp;&nbsp;<u>[Power of Attorney (contained on the signature page hereto).](#ib81b5f8a30b94502843dffab2f280cf3_98)</u> |
| 99.1 | &nbsp;&nbsp;<u>[Xos, Inc. Amended and Restated 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.1 of the Company's Current Report on Form 8-K filed on July 23, 2024).](https://www.sec.gov/Archives/edgar/data/1819493/000181949324000135/a20240723form8-kexhibit101.htm)</u> |
| 99.2 | &nbsp;&nbsp;<u>[2025 Amendment to the Xos, Inc. Amended and Restated 2021 Equity Incentive Plan (incorporated by reference to Appendix B to the Company's Definitive Proxy Statement on Schedule 14A filed on May 12, 2025).](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001819493/000181949325000062/xos-20250512.htm#i6b5f15bf89cd4a43ac3df6cb9146504c_736)</u> |
| 99.3 | &nbsp;&nbsp;<u>[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).](https://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex10-6a_xosinc.htm)</u> |
| 99.4 | &nbsp;&nbsp;<u>[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).](https://www.sec.gov/Archives/edgar/data/1819493/000121390021045049/ea146322ex10-6b_xosinc.htm)</u> |
| 107\* | &nbsp;&nbsp;<u>[Filing Fee Table](exh107feetable.htm)</u> |

---

\*&nbsp;&nbsp;&nbsp;&nbsp;Filed herewith.

------

**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 September 9, 2025.

---

| | |
|:---|:---|
| **XOS, INC.** | **XOS, INC.** |
| /s/ Dakota Semler | /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, David M. Zlotchew and Liana Pogosyan, 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 | September 9, 2025 |
| Dakota Semler | (Principal Executive Officer) |  |
| /s/ Liana Pogosyan | Acting Chief Financial Officer | September 9, 2025 |
| Liana Pogosyan | (Principal Financial Officer and Principal Accounting Officer) |  |
| /s/ Giordano Sordoni | Chief Operating Officer, Director | September 9, 2025 |
| Giordano Sordoni |  |  |
| /s/ Stuart Bernstein | Director | September 9, 2025 |
| Stuart Bernstein |  |  |
| /s/ Alice K. Jackson | Director | September 9, 2025 |
| Alice K. Jackson |  |  |
| /s/ George N. Mattson | Director | September 9, 2025 |
| George N. Mattson |  |  |
| /s/ Dietmar Ostermann | Director | September 9, 2025 |
| Dietmar Ostermann |  |  |
| /s/ Ed Rapp | Director | September 9, 2025 |
| Ed Rapp |  |  |
| /s/ Michael Richardson | Director | September 9, 2025 |
| Michael Richardson |  |  |
| /s/ John F. Smith | Director | September 9, 2025 |
| John F. Smith |  |  |

---

## Exhibit 5.1

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| | |
|:---|:---|
| ![image_1a.jpg](image_1a.jpg) | Proskauer Rose LLP 2029 Century Park East, Suite 2400, Los Angeles, California 90067-3010 |

---

September 9, 2025

Xos, Inc.

3550 Tyburn Street, Unit 100

Los Angeles, California 90065

Ladies and Gentlemen:

We are acting as counsel to Xos, Inc., a Delaware corporation (the "<u>Company</u>"), in connection with the preparation and filing with the Securities and Exchange Commission (the "<u>Commission</u>") under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), of a registration statement on Form S-8 (the "<u>Registration Statement</u>"), relating to the registration of 4,160,005 shares of the Company's common stock, par value $0.0001 per share (the "<u>Common Stock</u>"), that may be issued by the Company pursuant to the Xos, Inc. Amended and Restated 2021 Equity Incentive Plan (the "2021 Plan"). The shares of Common Stock are to be issued by the Company upon grant, vesting or exercise of certain stock-based awards (the "<u>Awards</u>") to be granted pursuant to the 2021 Plan.

As such counsel, we have participated in the preparation of the Registration Statement and have examined originals or copies of such documents, corporate records and other instruments as we have deemed relevant, including, without limitation: (i) the Certificate of Incorporation of the Company, as amended to date; (ii) the Bylaws of the Company, as amended to date; (iii) certain resolutions of the Board of Directors of the Company relating to the authorization and issuance of the Awards and the shares of Common Stock; (iv) certain resolutions of the Company's stockholders relating to the adoption of the 2021 Plan; (v) the 2021 Plan; and (vii) the Registration Statement, together with the other exhibits filed as a part thereof and including any documents incorporated by reference therein.

We have made such examination of law as we have deemed necessary to express the opinion contained herein. As to matters of fact relevant to this opinion, we have relied upon, and assumed without independent verification, the accuracy of certificates of public officials and officers of the Company. We have assumed the genuineness of all signatures, the legal capacity of natural persons, the authenticity of documents submitted to us as originals, the conformity to the original documents of all documents submitted to us as certified, facsimile or photostatic copies, and the authenticity of the originals of such copies. We have also assumed that certificates representing the shares of Common Stock will have been properly signed by authorized officers of the Company or their agents.

Based upon the foregoing, and subject to the limitations, qualifications, exceptions and assumptions expressed herein, we are of the opinion, assuming no change in the applicable law or pertinent facts, that the shares of Common Stock have been duly authorized and, when and to the extent issued in accordance with the terms of the 2021 Plan and any applicable Award, including payment of the applicable exercise price therefor, will be validly issued, fully paid and non-assessable (except as to shares issued pursuant to certain deferred payment arrangements, which will be fully paid and nonassessable when such deferred payments are made in full).

We note that the Company was initially incorporated under the laws of the Cayman Islands and was domesticated (the "<u>Domestication</u>") as a corporation in the State of Delaware in accordance with Section 388 of the General Corporation Law of the State of Delaware (the "<u>DGCL</u>"). We have assumed all matters determinable under the laws of the Cayman Islands, including without limitation that the approval of the predecessor of the 2021 Plan by the board and shareholders of the Company as a Cayman Islands exempted company prior to the Domestication

------

![image_3a.jpg](image_3a.jpg)

September 9, 2025

were done in accordance with the applicable governing documents of the Company and the laws of the Cayman Islands.

This opinion is based upon and expressly limited in all respects to the General Corporation Law of the State of Delaware, as in effect on the date hereof, and we do not purport to be experts on, or to express any opinion with respect to the applicability thereto, or to the effect, of the laws of any other jurisdiction or as to matters of local law or the laws of local governmental departments or agencies within the State of Delaware. The reference and limitation to the "General Corporation Law of the State of Delaware" includes all applicable Delaware statutory provisions of law and reported judicial decisions interpreting these laws.

This opinion is expressly limited to the matters set forth above and we render no opinion, whether by implication or otherwise, as to any other matters. This opinion is rendered as of the date hereof, and we disclaim any obligation to advise you of any changes in applicable law or any other facts, circumstances, events, developments or other matters that may come to our attention after the date hereof that may alter, affect or modify the opinion expressed herein.

We hereby consent to the filing of this opinion letter as Exhibit 5.1 to the Registration Statement. In giving the foregoing consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission promulgated thereunder.

---

| |
|:---|
| <br>Very truly yours, |
| <br>/s/ Proskauer Rose LLP |

---

Boca Raton \| Boston \| Chicago \| Hong Kong \| London \| Los Angeles \| New Orleans \| New York \| Paris \| São Paulo \| Washington, D.C.

## Ex-Filing

**Exhibit 107**

**Calculation of Filing Fee Table**

**Form S-8**

(Form Type)

**Xos, Inc.**

(Exact Name Of Registrant as Specified In Its Charter)

**Table 1: Newly Registered Securities**

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| | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | | | | | | **Proposed** | **Proposed** | **Maximum** | | | |
| | | **Fee Calculation** | **Amount** | **Amount** | | **Maximum** | **Maximum** | **Maximum** | | | |
| **Security Type** | **Security Class Title** | **Fee Calculation** | **Amount** | **Amount** | | **Offering Price** | **Offering Price** | **Aggregate** | | | |
| **Security Type** | **Security Class Title** | **Rule** | **Registered**<sup>(1)</sup> | | | **Per Unit** | | **Offering Price** |<br>**Fee Rate** | |<br>**Amount of**<br>**Registration Fee** |
| Equity | Common Stock, par value $0.0001 per share | Rule 457(c) and 457(h) | 4160005 | (2) | $ | $2.31 | (3) | $9609611.55 | $153.10 | $ | 1471.23 |
| Total Offering Amounts: | Total Offering Amounts: |  |  |  |  |  |  | $9609611.55 |  | $ | 1471.23 |
| Total Fees Previously Paid: | Total Fees Previously Paid: |  |  |  |  |  |  |  |  | $ | $0.00 |
| Total Fee Offsets: | Total Fee Offsets: |  |  |  |  |  |  |  |  | $ | $599.07 |
| Net Fee Due: | Net Fee Due: |  |  |  |  |  |  |  |  | $ | $872.17 |

---

![image_0.jpg](image_0.jpg)

(1)Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement also covers an indeterminate number of additional shares that may be issued to adjust the number of shares issued pursuant to the plans described herein in the event of a stock dividend, stock split, reverse stock split, extraordinary dividend, extraordinary distribution, recapitalization, reorganization, merger, combination, consolidation, split-up, spin-off, combination, exchange of shares, rights offering, separation, reorganization, liquidation or similar event.

(2)Represents shares of the registrant's Common Stock that were added to the shares available for issuance under the Xos, Inc. Amended and Restated 2021 Equity Incentive Plan (as amended, the "2021 Plan"), which consists of: (A) 3,100,000 additional shares of Common Stock pursuant to the 2025 Amendment; (B) 402,314 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, 2025; (C) 407,296 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 July 31, 2025; and (D) 250,395 shares of Common Stock underlying restricted stock units that were previously granted under the 2021 Plan and withheld by the registrant to satisfy tax withholding obligations as of July 31, 2025.

------

(3)Estimated pursuant to Rules 457(c) and 457(h) under the Securities Act, solely for the purposes of calculating the registration fee and based on the average of the high and low prices of the registrant's Common Stock as reported on the Nasdaq Capital Market on September 5, 2025, a date that is within five business days prior to the filing of this registration statement.

------

**Table 2: Fee Offset Claims and Sources**

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| | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Registrant or Filer Name** | **Form or Filing Type** | **File Number** | **Initial Filing Date** | **Filing Date** | **Fee Offset Claimed** | **Security Type Associated with Fee Offset Claimed** | **Security Title Associated with Fee Offset Claimed** | **Unsold Securities Associated with Fee Offset Claimed** | | **Unsold Aggregate Offering Amount Associated with Fee Offset Claimed** | **Fee Paid with Fee Offset Source** |
| Rule 457(p) | Rule 457(p) | Rule 457(p) | Rule 457(p) | Rule 457(p) | Rule 457(p) | Rule 457(p) | Rule 457(p) | Rule 457(p) | Rule 457(p) | Rule 457(p) | Rule 457(p) | Rule 457(p) |
| Fee Offset Claims | Xos, Inc. | S-1 | 333-264258<sup>(1)</sup> | April 13, 2022 |  | $599.07 | Equity | Common Stock, par value $0.0001 per share | 2447901 | <sup>(2)</sup> | $6462458 |  |
| Fee Offset Sources | Xos, Inc. | S-1 | 333-264258<sup>(1)</sup> |  | April 13, 2022 |  |  |  |  |  |  | $599.07 |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)The registrant previously paid a registration fee of $3,955 in connection with the registration of the resale of up to 16,160,214 shares of registrant's common stock, par value $0.0001 per share, with a proposed maximum aggregate offering price of $42,662,965, under the Registration Statement on Form S-1, initially filed on April 13, 2022 (File No. 333-264258) by Xos, Inc. (the "Prior Registration Statement"). The registrant has terminated any offering that included the unsold securities under the Prior Registration Statement. In accordance with Rule 457(p) under the Securities Act, the total amount of the registration fee due upon the initial filing of subsequent registration statements, such as this Registration Statement, can be offset by $2,550.10, representing the fee associated with 10,420,124 unsold shares of registrant's common stock, par value $0.0001 per share, from the Prior Registration Statement. The registrant previously used $643.77 and $1,307.26 of the unused filing fee from the Prior Registration Statement to offset registration fees payable in connection with Registration Statements on Form S-8 (File No.s 333-276781 and 333-281051, respectively). In accordance with Rule 457(p) under the Securities Act, the registrant is using the remaining $599.07 of the unused filing fee from the Prior Registration Statement to offset the registration fee payable in connection with this Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)The registrant effected a 1-for-30 reverse stock split on December 6, 2023 (the "Reverse Split"). References in this Table 2 to security or aggregate offering amounts have not been adjusted to reflect the Reverse Split.

## Exhibit 23.1

**<u>Exhibit 23.1</u>**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We have issued our report dated March 31, 2025 with respect to the consolidated financial statements of Xos, Inc. included in the Annual Report on Form 10-K for the year ended December 31, 2024, which are incorporated by reference in this Registration Statement. We consent to the incorporation by reference of the aforementioned report in this Registration Statement.

/s/ GRANT THORNTON LLP

Los Angeles, California

September 9, 2025

<br>