Company: SOS
Filing Date: 2025-07-02
Form Type: S-8
Source: 0001213900-25-061032
Chunk: 17

Company: SOS Ltd
Filing Date: 2025-07-02
Form: S-8
Chunk 17
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 business activities are conducted in mainland
China, or its main places of business are located in mainland China, or the senior managers in charge of its business operation and management
are mostly Chinese citizens or domiciled in mainland China; (2) exemptions from immediate filing requirements for issuers that a) have
already been listed or registered but not yet listed in foreign securities markets, including U.S. markets, prior to the effective date
of the Trial Measures, and b) are not required to re-perform the regulatory procedures with the relevant overseas regulatory authority
or the overseas stock exchange, c) whose such overseas securities offering or listing shall be completed before September 30, 2023, provided
however that such issuers shall carry out filing procedures as required if they conduct refinancing or are involved in other circumstances
that require filing with the CSRC; (3) a negative list of types of issuers banned from listing or offering overseas, such as (a) issuers
whose listing or offering overseas have been recognized by the State Council of the PRC as possible threats to national security, (b)
issuers whose affiliates have been recently convicted of bribery and corruption, (c) issuers under ongoing criminal investigations, and
(d) issuers under major disputes regarding equity ownership; (4) issuers’ compliance with web security, data security, and other
national security laws and regulations; (5) issuers’ filing and reporting obligations, such as obligation to file with the CSRC
after it submits an application for initial public offering to overseas regulators, and obligation after offering or listing overseas
to report to the CSRC material events including change of control or voluntary or forced delisting of the issuer; and (6) the CSRC’s
authority to fine both issuers and their shareholders between 1 and 10 million RMB for failure to comply with the Trial Measures, including
failure to comply with filing obligations or committing fraud and misrepresentation.

<div align='center'>5</div>

Under the currently effective PRC laws and regulations,
we are required to make filings with the CSRC and should complete the filing within three working days after our offering of securities
on the NYSE. In the opinion of our PRC legal counsel, Hebei Changjun Law Firm, the Selling Shareholders’ resale of the Resale Sales
as described hereunder does not constitute a “subsequent offering” under the CSRC rules and hence we are not required to complete
the filing procedures with CSRC for the