Company: SOS
Filing Date: 2025-06-25
Form Type: F-3/A
Source: 0001213900-25-057886
Chunk: 79

Company: SOS Ltd
Filing Date: 2025-06-25
Form: F-3/A
Chunk 79
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-share ratio upon a distribution of Class A Ordinary Shares will be made net of the fees, expenses,
taxes and governmental charges payable by holders under the terms of the deposit agreement. In order to pay such taxes or governmental
charges, the Depositary may sell all or a portion of the new Class A Ordinary Shares so distributed.

No such distribution
of new ADSs will be made if it would violate a law (i.e., the U.S. securities laws) or if it is not operationally practicable.
If the Depositary does not distribute new ADSs as described above, it may sell the Class A Ordinary Shares received upon the terms described
in the deposit agreement and will distribute the proceeds of the sale as in the case of a distribution of cash.

Distributions of Rights

Whenever we intend to
distribute rights to purchase additional Class A Ordinary Shares, we will give prior notice to the Depositary and we will assist the Depositary
in determining whether it is lawful and reasonably practicable to distribute rights to purchase additional ADSs to holders.

The Depositary will establish
procedures to distribute rights to purchase additional ADSs to holders and to enable such holders to exercise such rights if it is lawful
and reasonably practicable to make the rights available to holders of ADSs, and if we provide all of the documentation contemplated in
the deposit agreement (such as opinions to address the lawfulness of the transaction). You may have to pay fees, expenses, taxes and other
governmental charges to subscribe for the new ADSs upon the exercise of your rights. The Depositary is not obligated to establish procedures
to facilitate the distribution and exercise by holders of rights to purchase new Class A Ordinary Shares other than in the form of ADSs.

The Depositary will not
distribute the rights to you if:

| ● | We do not timely request that the rights be distributed to you or we request that the rights not be distributed to you; or |

| ● | We fail to deliver satisfactory documents to the Depositary; or |

| ● | It is not reasonably practicable to distribute the rights. |

The Depositary will sell the rights that are not
exercised or not distributed if such sale is lawful and reasonably practicable. The proceeds of such sale will be distributed to holders
as in the case of a cash distribution. If the Depositary is unable to sell the rights, it will allow the rights to lapse.

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Elective Distributions

Whenever we intend to distribute