Company: SOS
Filing Date: 2025-07-02
Form Type: S-8
Source: 0001213900-25-061032
Chunk: 45

Company: SOS Ltd
Filing Date: 2025-07-02
Form: S-8
Chunk 45
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 as to United States federal securities and New York State law. The validity of the Class A ordinary shares
represented by the ADSs offered in this offering will be passed upon for us by Maples and Calder (Hong Kong) LLP. Certain legal matters
as to PRC law will be passed upon for us by Hebei Changjun Law Firm. Hunter Taubman Fischer & Li LLC may rely upon Maples and Calder
(Hong Kong) LLP with respect to matters governed by Cayman Islands law and Hebei Changjun Law Firm with respect to matters governed by
PRC law.

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

The consolidated financial statements of our company
as of December 31, 2024 and 2023, and for each of the three years in the period ended December 31, 2024 incoporated by reference in this prospectus have
been so included in reliance on the report of Audit Alliance LLP, an independent registered public accounting firm, given on the authority
of said firm as experts in auditing and accounting.

The offices of Audit Alliance LLP is located
at 20 Maxwell Road, Singapore 069113.

<div align='center'>WHERE YOU CAN FIND MORE INFORMATION</div>

We file annual, quarterly and current reports,
proxy statements and other information with the Commission under the Exchange Act. You may read and copy any reports, statements or other
information on file at the SEC’s public reference facility located at 100 F Street, N.E., Washington, D.C. 20549. Please call the
Commission at 1-800-SEC-0330 for further information regarding its public facilities. Our Commission filings, including the complete registration
statement of which this prospectus is a part, are available to the public from commercial document retrieval services and also available
at the internet website maintained by the Commission at http://www.sec.gov.

<div align='center'>19

INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE</div>

The Commission allows us to “incorporate by reference”
into this prospectus the information we file with it, which means that we can disclose important information to you by referring you to
those documents. The information incorporated by reference is an important part of this prospectus, and information that we file later
with the Commission will automatically update and supersede this information. We incorporate by reference the documents listed below and
any future filings made with the Commission under Sections 13(a), 13(c), 14, or