According to a new Mark Gurman Tweet, "A shell company continues to file trademarks globally for “xrOS” - the name Apple is using internally for its headset’s operating system. The latest was earlier this month in New Zealand."

A shell company continues to file trademarks globally for “xrOS” - the name Apple is using internally for its headset’s operating system. The latest was earlier this month in New Zealand. https://t.co/zPoMafVmAE pic.twitter.com/Pea7wjkPYv

— Mark Gurman (@markgurman) January 23, 2023

Although the New Zealand Trademark is in fact for XROS, the actual filing doesn't appear to relate to a headset in anyway shape or form. The Trademark application number that Gurman quotes as being 1228101 was filed for by Deep Dive LLC.

See the application below describing what the trademark is for. While there's no mention of it relating to an operating system for a head mounted display device directly – it could still relate to Apple's future Headset OS.

Below, the trademark  filing covers International Classes in order of 9, 35, 41 and 42. Only time will tell if this filing will eventually convert to an Apple TM filing. 

(Click on image to Greatly Enlarge)