Company: SOS
Filing Date: 2025-06-25
Form Type: F-3/A
Source: 0001213900-25-057886
Chunk: 89

Company: SOS Ltd
Filing Date: 2025-06-25
Form: F-3/A
Chunk 89
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 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. The Depositary and the custodian may take reasonable administrative actions to obtain tax refunds and reduced tax
withholding for any distributions on your behalf. However, you may be required to provide to the Depositary and to the custodian proof
of taxpayer status and residence and such other information as the Depositary and the custodian may require to fulfill legal obligations.
You are required to indemnify us, the Depositary and the custodian for any claims with respect to taxes based on any tax benefit obtained
for you.

Foreign Currency Conversion

The Depositary will arrange
for the conversion of all foreign currency received into U.S. dollars if such conversion is practical, and it will distribute the U.S.
dollars in accordance with the terms of the deposit agreement. You may have to pay fees and expenses incurred in converting foreign currency,
such as fees and expenses incurred in complying with currency exchange controls and other governmental requirements.

If the conversion of
foreign currency is not practical or lawful, or if any required approvals are denied or not obtainable at a reasonable cost or within
a reasonable period, the Depositary may take the following actions in its discretion:

| ● | Convert the foreign currency to the extent practical and                                                                
 lawful and distribute the U.S. dollars to the holders for whom the conversion and distribution is lawful and practical. |

| ● | Distribute the foreign currency to holders for whom the distribution 
 is lawful and practical.                                             |

| ● | Hold the foreign currency (without liability for interest) 
 for the applicable holders.                                |

Governing Law/Waiver of Jury Trial

The deposit agreement
and the ADRs will be interpreted in accordance with the laws of the State of New York. The rights of holders of Class A Ordinary Shares
(including Class A Ordinary Shares represented by ADSs) is governed by the laws of the Cayman Islands.

AS A PARTY TO THE DEPOSIT
AGRE