Company: SOS
Filing Date: 2025-07-31
Form Type: 424B5
Source: 0001213900-25-069766
Chunk: 45

Company: SOS Ltd
Filing Date: 2025-07-31
Form: 424B5
Chunk 45
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 hardware. Failure to access a large quantity of power at reasonable costs could significantly increase our operating                                                                                                                                                                                                                                                                                                                              
 expenses and adversely affect our demand for our mining machines. See more detailed discussion of this risk factor on page                                                                                                                                                                                                                                                                                                                                       
 22 of this prospectus.                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| ● | Shortages in, or rises in the prices of mining machines may adversely affect our business. See more detailed discussion of this risk factor on page  23 of this prospectus.                                                                                                                                                                                                                                                                                      |
| ● | We may not be able to develop our cryptocurrency mining capacity, blockchain-based security and insurance technologies in the safeguard of digital assets because we may fail to anticipate or adapt to technology innovations in a timely manner, or at all. See more detailed discussion of this risk factor on page  23 of this prospectus.                                                                                                                   |
| ● | Adverse changes in the regulatory environment in the PRC market could have a material adverse impact on our planned cryptocurrency related business. See more detailed discussion of this risk factor on page  23 of this prospectus.                                                                                                                                                                                                                            |
| ● | Because cryptocurrencies may be determined to be investment securities, we may inadvertently violate the Investment Company Act and incur large losses as a result and potentially be required to register as an investment company or terminate operations and we may incur third party liabilities. See more detailed discussion of this risk factor on page  24 of this prospectus.                                                                           |

| ● | Banks and financial institutions may not provide banking services, or may cut off services, to businesses that engage in bitcoin-related activities or that accept cryptocurrencies as payment, including financial institutions of investors in our securities. See more detailed discussion of this risk factor on page  26 of this prospectus. |

<div align='center'>7</div>

The Holding Foreign Companies Accountable Act

Pursuant to the Holding Foreign Companies Accountable
Act, or the HFCA ACT, if the SEC determines that we have filed audit reports issued by a registered public accounting firm that has not
been subject to inspections by the PCAOB for two consecutive years, the SEC will prohibit our shares or ADSs from being traded on a national
securities exchange or in the over-the-counter trading market in the United States. On December 16, 2021, the PCAOB issued a report to
notify the SEC of its determination that the PCAOB was unable to inspect or investigate completely registered public accounting firms
headquartered in mainland China and Hong Kong. On December 15, 2022, the PCAOB