Company: SOS
Filing Date: 2025-06-27
Form Type: CORRESP
Source: 0001213900-25-058633
Chunk: 0

Company: SOS Ltd
Filing Date: 2025-06-27
Form: CORRESP
Chunk 0
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<div align='center'>SOS Limited

Building 6, East Seaview Park, 298 Haijing Road,
Yinzhu Street

West Coast New District, Qingdao City, Shandong
Province 266400

People’s Republic of China

+86-532-86617117</div>

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

June 27, 2025

| Re: | SOS Limited                                    
 Registration Statement on Form F-3, as amended 
 Initially filed March 14, 2025, as amended     |
|:----|:-----------------------------------------------|
|     | File No. 333-285820                            |

Ladies and Gentlemen:

Pursuant to Rule 461 under
the Securities Act of 1933, as amended, SOS Limited (the “Registrant”) hereby requests acceleration of effectiveness
of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on June 30, 2025, or as soon as thereafter
practicable.

Please note that we acknowledge the following:

| ● | should                                                                                                                  
 the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare 
 the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;           |

| ● | the                                                                                                                                    
 action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the 
 Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and                             |

| ● | the                                                                                                                                      
 Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission 
 or any person under the federal securities laws of the United States.                                                                    |

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

| cc: | Joan Wu, Esq.,                  |
|     | Hunter Taubman Fischer & Li LLC |