Company: SOS
Filing Date: 2025-06-25
Form Type: F-3/A
Source: 0001213900-25-057886
Chunk: 107

Company: SOS Ltd
Filing Date: 2025-06-25
Form: F-3/A
Chunk 107
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 timing of purchases and sales of shares of our
ADSs by the Selling Securityholders or any other person.

We will pay certain fees and
expenses incurred by us incident to the registration of the Resale Shares, in the form of ADSs, including SEC filing fees, fees and
expenses of compliance with securities laws, and various related expenses. The Selling Securityholders are responsible for all discounts,
selling commissions and other costs related to their offer and sale of the Resale Shares, in the form of ADSs, .

Under the warrant inducement
agreements between the Company and the Selling Securityholders, we have agreed to indemnify each other from certain liabilities, including
those arising under the Securities Act, in connection with the registration of the Resale Shares, in the form of ADSs, for sale, and the
offer and sale of Resale Shares, in the form of ADSs, through this prospectus.

<div align='center'>64

TAXATION</div>

Material income tax consequences relating to the purchase, ownership
and disposition of any of the securities offered by this prospectus will be set forth in the applicable prospectus supplement relating
to the offering of those securities.

<div align='center'>65

ENFORCEABILITY OF CIVIL LIABILITIES</div>

We are incorporated under the laws of the Cayman
Islands as an exempted company with limited liability. We are incorporated in the Cayman Islands to take advantage of certain benefits
associated with being a Cayman Islands exempted company, such as:

| ● | political and economic stability; |

| ● | an effective judicial system; |

| ● | a favorable tax system; |

| ● | the absence of exchange control or currency restrictions; and |

| ● | the availability of professional and support services. |

However, certain disadvantages accompany incorporation
in the Cayman Islands. These disadvantages include but are not limited to:

| ● | the Cayman Islands has a less developed body of securities laws as compared to the United States and these securities laws provide significantly less protection to investors as compared to the United States; and |

| ● | Cayman Islands companies may not have standing to sue before the federal courts of the United States. |

Our constitutional documents do not contain provisions
requiring that disputes, including those arising under the securities laws of the United States, between us, our officers, directors and
shareholders, be arbitrated.

A substantial portion of our assets are located
in China. In addition, some of our directors