Company: SOS
Filing Date: 2025-03-14
Form Type: F-3
Source: 0001213900-25-024134
Chunk: 81

Company: SOS Ltd
Filing Date: 2025-03-14
Form: F-3
Chunk 81
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as in the case of a cash distribution. If the Depositary is unable to sell the rights, it will allow the rights to lapse.

<div align='center'>43</div>

Elective Distributions

Whenever we intend to distribute a dividend payable
at the election of shareholders either in cash or in additional Class A Ordinary Shares, we will give prior notice thereof to the Depositary
and will indicate whether we wish the elective distribution to be made available to you. In such case, we will assist the Depositary in
determining whether such distribution is lawful and reasonably practicable.

The Depositary will make the election available
to you only if it is reasonably practicable and if we have provided all of the documentation contemplated in the deposit agreement. In
such case, the Depositary will establish procedures to enable you to elect to receive either cash or additional ADSs, in each case as
described in the deposit agreement.

If the election is not made available to you,
you will receive either cash or additional ADSs, depending on what a shareholder in the Cayman Islands would receive upon failing to make
an election, as more fully described in the deposit agreement.

Other Distributions

Whenever we intend to distribute property other
than cash, Class A Ordinary Shares or rights to purchase additional Class A Ordinary Shares, we will notify the Depositary in advance
and will indicate whether we wish such distribution to be made to you. If so, we will assist the Depositary in determining whether such
distribution to holders is lawful and reasonably practicable.

If it is reasonably practicable to distribute
such property to you and if we provide all of the documentation contemplated in the deposit agreement, the Depositary will distribute
the property to the holders in a manner it deems practicable.

The distribution will be made net of fees, expenses,
taxes and governmental charges payable by holders under the terms of the deposit agreement. In order to pay such taxes and governmental
charges, the Depositary may sell all or a portion of the property received.

The Depositary will not distribute the property
to you and will sell the property if:

| ● | We do not request that the property be distributed to you or if we ask that the property not be distributed to you; or |

| ● | We do not deliver satisfactory documents to the Depositary; or |

| ● | The Depositary determines that all or a portion of the distribution to you is not reasonably practicable. |

The proceeds of such a sale will be distributed
to