Company: SOS
Filing Date: 2025-07-31
Form Type: 424B5
Source: 0001213900-25-069766
Chunk: 115

Company: SOS Ltd
Filing Date: 2025-07-31
Form: 424B5
Chunk 115
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 the terms of the deposit agreement, by reason of any provision, present or future of any law     
 or regulation, or by reason of present or future provision of any provision of our memorandum and articles of association, or any provision 
 of or governing the securities on deposit, or by reason of any act of God or war or other circumstances beyond our control.                 |

| ● | We and the Depositary disclaim any liability by reason of                                                                            
 any exercise of, or failure to exercise, any discretion provided for in the deposit agreement or in our articles of incorporation or 
 in any provisions of or governing the securities on deposit.                                                                         |

| ● | We and the Depositary further disclaim any liability for                                                                              
 any action or inaction in reliance on the advice or information received from legal counsel, accountants, any person presenting Class 
 A Ordinary Shares for deposit, any holder of ADSs or authorized representatives thereof, or any other person believed by either of us 
 in good faith to be competent to give such advice or information.                                                                     |

| ● | We and the Depositary also disclaim liability for the inability                                                                      
 by a holder to benefit from any distribution, offering, right or other benefit that is made available to holders of Class A Ordinary 
 Shares but is not, under the terms of the deposit agreement, made available to you.                                                  |

| ● | We and the Depositary may rely without any liability upon                                                                        
 any written notice, request or other document believed to be genuine and to have been signed or presented by the proper parties. |

| ● | We and the Depositary also disclaim liability for any consequential       
 or punitive damages for any breach of the terms of the deposit agreement. |

| ● | No disclaimer of any Securities Act liability is intended 
 by any provision of the deposit agreement.                |

<div align='center'>49</div>

Taxes

You will be responsible
for the taxes and other governmental charges payable on the ADSs and the securities represented by the ADSs. We, the Depositary and the
custodian may deduct from any distribution the taxes and governmental charges payable by holders and may sell any and all property on
deposit to pay the taxes and governmental charges payable by holders. You will be liable for any deficiency if the sale proceeds do not
cover the taxes that are due.

The Depositary may refuse
to issue ADSs, to deliver, transfer, split and combine ADRs or to release securities on deposit until all taxes and charges are paid by
the applicable holder.