Company: SOS
Filing Date: 2025-07-02
Form Type: S-8
Source: 0001213900-25-061032
Chunk: 41

Company: SOS Ltd
Filing Date: 2025-07-02
Form: S-8
Chunk 41
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 audit working papers are kept in Singapore.

Whether the PCAOB will be able to conduct inspections of our auditor, including but not limited to inspection of the audit working papers related to us, in the future is subject to substantial uncertainty and depends on a number of factors out of our, and our auditor’s, control. If our shares and ADSs are prohibited from trading in the United States, there is no certainty that we will be able to list on a non-U.S. exchange or that a market for our shares will develop outside of the United States. Such a prohibition would substantially impair your ability to sell or purchase our ADSs when you wish to do so, and the risk and uncertainty associated with delisting would have a negative impact on the price of our ADSs. Also, such a prohibition would significantly affect our ability to raise capital on terms acceptable to us, or at all, which would have a material adverse impact on our business, financial condition, and prospects.

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There are difficulties in bringing actions and enforcing foreign judgments in China against us, our management or our assets.

We are incorporated in the Cayman Islands, but
most of our, our subsidiaries’ and the VIEs’ operations are conducted in mainland China and most of our, our subsidiaries’
and the VIEs’ assets are located in mainland China. In addition, most of our directors and officers are nationals and/or residents
of the PRC, and all or a substantial portion of their assets are located in mainland China. As a result, it may be difficult or impossible
for you to bring an action against us or against these individuals in the United States in the event that you believe we have violated
your rights or have a claim against us, either under United States federal or state securities laws or otherwise. Even if you are successful
in bringing an action of this kind, the laws of the Cayman Islands and of China may not allow you to enforce a judgment against our assets
or the assets of our directors and officers.

It may also be difficult for our shareholders
to effect service of process upon us or those persons in mainland China. As advised by our PRC legal counsel, China currently does not
have treaties providing for the reciprocal recognition and enforcement of court judgments with the Cayman Islands, United States and many
other countries and regions. Therefore, with respect to matters that are not subject to a binding arbitration provision, it may be difficult
or impossible to recognize and enforce judgments of any of those