Company: SOS
Filing Date: 2025-06-25
Form Type: F-3/A
Source: 0001213900-25-057886
Chunk: 108

Company: SOS Ltd
Filing Date: 2025-06-25
Form: F-3/A
Chunk 108
---
 and officers are residents of jurisdictions other than the United States and all or a substantial
portion of their assets are located outside the United States. As a result, it may be difficult for investors to effect service of process
within the United States upon us or our directors and officers, or to enforce against us or them judgments obtained in United States courts,
including judgments predicated upon the civil liability provisions of the securities laws of the United States or any state in the United
States.

We have appointed Puglisi & Associates, located
at 850 Library Avenue, Suite 204, Newark, Delaware 19711, as our agent upon whom process may be served in any action brought against us
under the securities laws of the United States.

According to our Cayman Islands’ legal counsel,
there is uncertainty with regard to Cayman Islands law relating to whether the courts of the Cayman Islands would (i) recognize or enforce
judgments of U.S. courts obtained against us or our directors or officers that are predicated upon the civil liability provisions of the
federal securities laws of the United States or the securities laws of any state in the United States, or (ii) entertain original actions
brought in the Cayman Islands against us or our directors or officers that are predicated upon the federal securities laws of the United
States or the securities laws of any state in the United States.

Cayman Islands’ counsel further advised
that although there is no statutory enforcement in the Cayman Islands of judgments obtained in the United States (and the Cayman Islands
are not a party to any treaties for the reciprocal enforcement or recognition of such judgments), the courts of the Cayman Islands will,
at common law, recognize and enforce a foreign money judgment of a foreign court of competent jurisdiction without any re-examination
of the merits of the underlying dispute, provided such judgment (1) is given by a foreign court of competent jurisdiction, (2) imposes
on the judgment debtor a liability to pay a liquidated sum for which the judgment has been given, (3) is final, (4) is not in respect
of taxes, a fine or a penalty, and (5) was not obtained in a manner and is of a kind the enforcement of which is contrary to natural justice
or the public policy of the Cayman Islands.

<div align='center'>LEGAL MATTERS</div>

We are being represented by Hunter Taubman Fischer & Li LLC
with respect to certain legal matters as to United States federal securities