Company: SOS
Filing Date: 2025-07-02
Form Type: S-8
Source: 0001213900-25-061032
Chunk: 12

Company: SOS Ltd
Filing Date: 2025-07-02
Form: S-8
Chunk 12
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 shares may significantly decrease. See more detailed discussion of this risk factor on page 12 of this prospectus.     |

| ● | PRC                                                                                                                                           
 regulations relating to investments in offshore companies by PRC residents may subject PRC-resident beneficial owners or the PRC subsidiaries 
 to liability or penalties, limit our ability to inject capital into our PRC subsidiaries or limit the PRC subsidiaries’ ability               
 to increase their registered capital or distribute profits to it, or may otherwise adversely affect us. See more detailed discussion          
 of this risk factor on page 12 of this prospectus.                                                                                            |

| ● | Governmental                                                                                                                            
 management of currency conversion may limit our ability to utilize our net revenue effectively and our ability to transfer cash between 
 our PRC subsidiaries and us, across borders, and to investors and affect the value of your investment. See more detailed discussion of  
 this risk factor on page 12 of this prospectus.                                                                                         |

| ● | Fluctuations                                                                                                                           
 in the value of the Renminbi may materially adversely affect your investment. See more detailed discussion of this risk factor on page 
 12 of this prospectus.                                                                                                                 |

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| ● | Failure to comply with                                                                                                               
 laws and regulations applicable to our business could subject us to fines and penalties and could also cause us to lose customers or 
 otherwise harm our business. See more detailed discussion of this risk factor on page 12 of this prospectus.                         |

| ● | If                                                                                                                                    
 we cease to qualify as a foreign private issuer, we would be required to comply fully with the reporting requirements of the Exchange 
 Act applicable to U.S. domestic issuers, and we would incur significant additional legal, accounting and other expenses that we would 
 not incur as a foreign private issuer. See more detailed discussion of this risk factor on page 12 of this prospectus.                |

| ● | We                                                                                                                                   
 may fail to obtain, maintain and update licenses and permits necessary to conduct our operations in the PRC, and our business may be 
 materially and adversely affected as a result of any changes in the laws and regulations governing the VATS industry in the PRC. See 
 more detailed discussion of this risk factor on page 12 of this prospectus.                                                          |

| ● | We                                                                                                                                           
 may rely principally on dividends and other distributions on equity paid by our PRC subsidiaries to fund any cash and financing requirements 
 we may have, and any limitation on the ability of our PRC