<?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>0001683168-26-003462</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: BSG Series CM, LLC -->
          <cik>0002115494</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>Common Stock, par value $0.0001 per share</securitiesClassTitle>
      <dateOfEvent>04/30/2026</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0001759186</issuerCIK>
        <issuerCusips>
          <issuerCusipNumber>19207A207</issuerCusipNumber>
        </issuerCusips>
        <issuerName>Z Squared Inc.</issuerName>
        <address>
          <com:street1>550 SOUTH ANDREWS AVE.</com:street1>
          <com:street2>STE #700</com:street2>
          <com:city>Fort Lauderdale</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>33301</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>Steven Baldassarra</personName>
          <personPhoneNum>954-263-6102</personPhoneNum>
          <personAddress>
            <com:street1>211 N. Main Street</com:street1>
            <com:city>Greenville</com:city>
            <com:stateOrCountry>SC</com:stateOrCountry>
            <com:zipCode>29601</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0002115494</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>BSG Series CM, LLC</reportingPersonName>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>SC</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>OO</typeOfReportingPerson>
        <commentContent>This Amendment No. 1 to Schedule 13D (this "Amendment") amends and supplements the Schedule 13D filed by BSG Series CM, LLC (the "Reporting Person") with the Securities and Exchange Commission on 05/04/2026 (the "Original Statement") with respect to the shares of common stock, par value $0.0001 per share (the "Common Stock"), of Z Squared Inc., a Delaware corporation (the "Issuer"). Except as specifically amended and supplemented hereby, the Original Statement remains unchanged and in full force and effect. Capitalized terms used but not defined herein have the meanings given to them in the Original Statement.</commentContent>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Common Stock, par value $0.0001 per share</securityTitle>
        <issuerName>Z Squared Inc.</issuerName>
        <issuerPrincipalAddress>
          <com:street1>550 SOUTH ANDREWS AVE.</com:street1>
          <com:street2>STE #700</com:street2>
          <com:city>Fort Lauderdale</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>33301</com:zipCode>
        </issuerPrincipalAddress>
      </item1>
      <item4>
        <transactionPurpose>Item 4 of the Original Statement is hereby amended and restated in its entirety as follows:  On April 30, 2026 (the "Distribution Date"), the Reporting Person completed a pro rata distribution of all 41,521,276 shares of Common Stock then held by it (the "Distributed Shares") to its members, (the "Members"), in accordance with their respective  percentage membership interests in the Reporting Person (the "Distribution"). No consideration was paid or received by the Reporting Person or its Members in connection with the Distribution.  Following the Distribution, the Reporting Person has no further investment intent with respect to the Common Stock and does not beneficially own any shares of Common Stock of the Issuer.</transactionPurpose>
      </item4>
      <item5>
        <percentageOfClassSecurities>Item 5 of the Original Statement is hereby amended and restated in its entirety as follows:

Following the Distribution, the Reporting Person does not beneficially own any shares of Common Stock of the Issuer and has no voting power or dispositive power with respect to any such shares.</percentageOfClassSecurities>
        <numberOfShares>See (a)</numberOfShares>
        <transactionDesc>The Distribution, as described in Item 4 above, was the only transaction in the Common Stock effected by the Reporting Person during the 60 days prior to the date of this Amendment.</transactionDesc>
        <listOfShareholders>Not applicable.</listOfShareholders>
        <date5PercentOwnership>As a result of the Distribution, the Reporting Person no longer beneficially owns more than five percent (5%) of the outstanding shares of Common Stock of the Issuer. Accordingly, the Reporting Person's obligation to file reports pursuant to Section 13(d) of the Securities Exchange Act of 1934, as amended, with respect to the Common Stock is hereby terminated, and this Amendment constitutes the final report filed by the Reporting Person pursuant to Section 13(d).</date5PercentOwnership>
      </item5>
      <item6>
        <contractDescription>Item 6 of the Original Statement is hereby amended and supplemented to add the following:

Following the Distribution, the Reporting Person is not party to any contract, arrangement, understanding, or relationship (legal or otherwise) with any person with respect to any securities of the Issuer.</contractDescription>
      </item6>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>BSG Series CM, LLC</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Steven Baldassarra</signature>
          <title>Steven Baldassarra, Chief Executive Officer</title>
          <date>05/15/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>
</edgarSubmission>
