Company: SOS
Filing Date: 2025-07-02
Form Type: S-8
Source: 0001213900-25-061032
Chunk: 0

Company: SOS Ltd
Filing Date: 2025-07-02
Form: S-8
Chunk 0
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<div align='center'>As filed with the Securities and Exchange Commission on July 2, 2025</div>

Registration No. 333-

<div align='center'>UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM S-8

REGISTRATION STATEMENT

UNDER

THE SECURITIES ACT OF 1933

SOS Limited

(Exact name of Registrant as specified in its charter)</div>

| Cayman Islands                  |     | Not Applicable        |
| (State or other jurisdiction of 
 incorporation or organization)  |     | -I.R.S. Employer      
 Identification Number |

<div align='center'>Building 6, East Seaview Park, 298 Haijing Road, Yinzhu Street

West Coast New District, Qingdao City, Shandong Province 266400

People’s Republic of China

+86-532-86617117

(Address and telephone number of Registrant’s principal executive offices)

2025 Equity Incentive Plan

(Full title of the plans)

Puglisi & Associates

850 Library Avenue

Suite 204

Newark, Delaware 19711

(Name, address and telephone number of agent for service)

Copies to:

Joan Wu, Esq.

Hunter Taubman Fischer & Li LLC

950 Third Avenue, 19th Floor

New York, NY 10022

(212) 530-2208</div>

Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions
of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging
growth company” in Rule 12b-2 of the Exchange Act.

| Large accelerated filer | ☐ | Accelerated               
 filer                     | ☐ |
| Non-accelerated filer   | ☒ | Smaller reporting company | ☐ |
|                         |   | Emerging growth company   | ☐ |

If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 7(a)(2)(B) of the Securities Act. ☐

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

SOS
Limited, a Cay