Company: SOS
Filing Date: 2025-06-25
Form Type: F-3/A
Source: 0001213900-25-057886
Chunk: 112

Company: SOS Ltd
Filing Date: 2025-06-25
Form: F-3/A
Chunk 112
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| 24.1        |     | Power                                                                                                                                  
 of Attorney (included on signature page of this registration statement)                                                                |
| 25.1*       |     | Form T-1 Statement of                                                                                                                  
 Eligibility and Qualification under the Trust Indenture Act of 1939, as amended, of the Trustee under the Indenture                    |
| 107***      |     | Filing                                                                                                                                 
 Fee Table                                                                                                                              |

| *   | To be filed pursuant                                                                                                                 
 to Section 305(b)(2) of the Trust Indenture Act of 1939, as amended. The undersigned registrant hereby undertakes to file            
 an application for the purpose of determining the eligibility of the trustee to act under subsection (a) of section 310 of the Trust 
 Indenture Act (“Act”) in accordance with the rules and regulations prescribed by the Commission under section 305(b)(2)              
 of the Act.                                                                                                                          |
| **  | To be filed by amendments                                                                                                            |
| *** | Previously filed                                                                                                                     |

<div align='center'>II-2

SIGNATURES</div>

Pursuant to the requirements of the Securities
Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
filing on Form F-3 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the City of Qingdao, China, on June 25, 2025.

| SOS LIMITED |                 |                         |
| By:         | /s/ Yandai Wang |                         |
|             | Name:           | Yandai Wang             |
|             | Title:          | Chief Executive Officer |

<div align='center'>POWER OF ATTORNEY</div>

Each person whose signature appears below hereby
constitutes and appoints Yandai Wang and Li Sing Leung, and each of them, individually, his or her true and lawful attorneys-in-fact and
agents, with full power of substitution and resubstitution, in his or her name, place and stead, in any and all capacities (including
his capacity as a director and/or officer of the registrant), to sign any and all amendments and post-effective amendments and supplements
to this registration statement, and including any registration statement for the same offering that is to be effective upon filing pursuant
to Rule 462(b) under the