<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <previousAccessionNumber>0001493152-24-050489</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: FONTENOT SEAN PAUL -->
          <cik>0001892498</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>Common Stock, par value $0.001 per share</securitiesClassTitle>
      <dateOfEvent>03/16/2026</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0001174891</issuerCIK>
        <issuerCusips>
          <issuerCusipNumber>91678P203</issuerCusipNumber>
        </issuerCusips>
        <issuerName>CalEthos, Inc.</issuerName>
        <address>
          <com:street1>11753 Willard Avenue</com:street1>
          <com:city>Tustin</com:city>
          <com:stateOrCountry>CA</com:stateOrCountry>
          <com:zipCode>92782</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>Sean Paul Fontenot</personName>
          <personPhoneNum>714-855-8100</personPhoneNum>
          <personAddress>
            <com:street1>1202 Walnut Avenue</com:street1>
            <com:city>Long Beach</com:city>
            <com:stateOrCountry>CA</com:stateOrCountry>
            <com:zipCode>90813</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0001892498</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>FONTENOT SEAN PAUL</reportingPersonName>
        <fundType>AF</fundType>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>X1</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>0.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>0</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Common Stock, par value $0.001 per share</securityTitle>
        <issuerName>CalEthos, Inc.</issuerName>
        <issuerPrincipalAddress>
          <com:street1>11753 Willard Avenue</com:street1>
          <com:city>Tustin</com:city>
          <com:stateOrCountry>CA</com:stateOrCountry>
          <com:zipCode>92782</com:zipCode>
        </issuerPrincipalAddress>
      </item1>
      <item2>
        <filingPersonName>This Second Amendment to the Schedule 13D filed on March 14, 2024, as amended on December 17, 2024 (the "First Amendment"), is being filed by Sean Paul Fontenot (the "Reporting Person").</filingPersonName>
        <principalBusinessAddress>The Reporting Person's address is 1202 Walnut Avenue, Long Beach, CA 90813.</principalBusinessAddress>
        <principalJob>The Reporting Person is a member of the Board of Directors of the Issuer.</principalJob>
        <hasBeenConvicted>During the last five years, the Reporting Person has not been convicted in a criminal proceeding (excluding traffic violations or similar misdemeanors).</hasBeenConvicted>
        <convictionDescription>During the last five years, the Reporting Person has not been a party to a civil proceeding of a judicial or administrative body of competent jurisdiction and as a result of such proceeding was or is subject to a judgment, decree or final order enjoining future violations of, or prohibiting or mandating activities subject to, federal or state securities laws or finding any violations with respect to such laws.</convictionDescription>
        <citizenship>The Reporting Person is a citizen of the United States.</citizenship>
      </item2>
      <item3>
        <fundsSource>Not applicable, as this constitutes an exit filing (see Item 4 disclosure).</fundsSource>
      </item3>
      <item4>
        <transactionPurpose>The Reporting Person is filing this Second Amendment to correct certain inadvertent omissions in the First Amendment regarding the Reporting Person's beneficial ownership of the Issuer's securities. Specifically, the Reporting Person disposed of his entire beneficial ownership of the securities of the Issuer pursuant to the Acquisition Agreement (as defined in Item 6). As such, this Second Amendment constitutes an exit filing for the Reporting Person.

Except as set forth herein, the Reporting Person has no present plans or proposals that relate to or would result in any of the actions required to be described in subsections (a) through (j) of Item 4 of Schedule 13D. The Reporting Person may, at any time, review or reconsider his positions with respect to the Issuer and formulate plans or proposals with respect to any of such matters, but except as described herein, he has no present intention of doing so.</transactionPurpose>
      </item4>
      <item5>
        <percentageOfClassSecurities>0 Percentage: 0%</percentageOfClassSecurities>
        <numberOfShares>Sole power to vote or direct the vote: 0 Shared power to vote or direct the vote: 0 Sole power to dispose or to direct the disposition of: 0 Shared power to dispose or to direct the disposition of: 0</numberOfShares>
        <transactionDesc>The Reporting Person has not acquired or disposed of any shares of Common Stock during the past sixty days.</transactionDesc>
        <listOfShareholders>Right to dividends or proceeds of sale: None.</listOfShareholders>
        <date5PercentOwnership>Not applicable.</date5PercentOwnership>
      </item5>
      <item6>
        <contractDescription>On September 7, 2024, the Reporting Person entered into an Acquisition Agreement (the "Acquisition Agreement") with SFO IDF LLC ("SFO") pursuant to which SFO acquired from the Reporting Person all of the securities of the Issuer beneficially owned by the Reporting Person. The Acquisition Agreement is attached as Exhibit 2 to this Second Amendment.

Other than the agreements previously described on Schedule 13D, there are no contracts, arrangements, understandings or relationships (legal or otherwise) between the Reporting Person and any other person with respect to any securities of the Issuer.</contractDescription>
      </item6>
      <item7>
        <filedExhibits>Exhibit 1 - Exchange Agreement, dated December, 15, 2024, filed with the First Amendment.
Exhibit 2 - Acquisition Agreement, dated September 7, 2024.</filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>FONTENOT SEAN PAUL</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Sean Paul Fontenot</signature>
          <title>Sean Paul Fontenot</title>
          <date>04/01/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>

</edgarSubmission>
