Company: SOS
Filing Date: 2025-07-02
Form Type: S-8
Source: 0001213900-25-061032
Chunk: 51

Company: SOS Ltd
Filing Date: 2025-07-02
Form: S-8
Chunk 51
---
 has been advised that in the opinion of the Commission such indemnification is against public
policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such
liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the
Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled
by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

<div align='center'>II-2

SIGNATURES</div>

Pursuant to the requirements of the U.S. Securities
Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in Qingdao, People’s Republic of China, on July 2, 2025.

| SOS Limited |                         |
| By:         | /s/ Yandai Wang         |
| Name:       | Yandai Wang             |
| Title:      | Chief Executive Officer |

<div align='center'>POWER OF ATTORNEY</div>

KNOW ALL MEN BY THESE PRESENTS that
each person whose signature appears below constitutes and appoints Yandai Wang his true and lawful attorney-in-fact and agent,
each acting alone, each with full power of substitution, for him and in his name, place and stead, in any and all capacities, to sign
any or all amendments, including post-effective amendments, and supplements to this Registration Statement on Form S-8, and
to file the same, with all exhibits thereto and other documents in connection therewith, with the United States Securities and Exchange
Commission, granting unto said attorney(s)-in-fact and agent(s) full power and authority to do and perform each and every act
and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he might or could do in
person, hereby ratifying and confirming all that