Company: SOS
Filing Date: 2025-07-31
Form Type: 424B5
Source: 0001213900-25-069766
Chunk: 82

Company: SOS Ltd
Filing Date: 2025-07-31
Form: 424B5
Chunk 82
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 Hong Kong.

Our current auditor,
Audit Alliance LLP (“Audit Alliance”), the independent registered public accounting firm that issues the audit report included
in the 2023 Form 20-F, as an auditor of companies that are traded publicly in the United States and a firm registered with the PCAOB,
is subject to laws in the United States pursuant to which the PCAOB conducts regular inspections to assess its compliance with the applicable
professional standards. Audit Alliance is headquartered in Singapore, and, as of the date of this prospectus, was not included in the
list of PCAOB Identified Firms in the PCAOB Determination Report issued in December 2021. Our ability to retain an auditor subject to
PCAOB inspection and investigation, including but not limited to inspection of the audit working papers related to us, may depend on the
relevant positions of U.S. and Chinese regulators. Audit Alliance’s audit working papers are kept in singapore.

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Whether the PCAOB will be able to conduct inspections of our auditor, including but not limited to inspection of the audit working papers related to us, in the future is subject to substantial uncertainty and depends on a number of factors out of our, and our auditor’s, control. If our shares and ADSs are prohibited from trading in the United States, there is no certainty that we will be able to list on a non-U.S. exchange or that a market for our shares will develop outside of the United States. Such a prohibition would substantially impair your ability to sell or purchase our ADSs when you wish to do so, and the risk and uncertainty associated with delisting would have a negative impact on the price of our ADSs. Also, such a prohibition would significantly affect our ability to raise capital on terms acceptable to us, or at all, which would have a material adverse impact on our business, financial condition, and prospects.

There are difficulties in bringing actions and enforcing foreign judgments in China against us, our management or our assets.

We are incorporated in the Cayman Islands, but
most of our, our subsidiaries’ and the VIEs’ operations are conducted in mainland China and most of our, our subsidiaries’
and the VIEs’ assets are located in mainland China. In addition, most of our directors and officers are nationals and/or residents
of the PRC, and all or a substantial portion of their assets are located in mainland China. As a result, it may be difficult or impossible
for you to bring an action against us