Company: SOS
Filing Date: 2025-03-14
Form Type: F-3
Source: 0001213900-25-024134
Chunk: 97

Company: SOS Ltd
Filing Date: 2025-03-14
Form: F-3
Chunk 97
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 exercise the rights will commence and the date on which the rights will expire; and |

| ● | any applicable federal income tax considerations. |

Each right would entitle the holder of the rights
to purchase for cash the principal amount of securities at the exercise price set forth in the applicable prospectus supplement. Rights
may be exercised at any time up to the close of business on the expiration date for the rights provided in the applicable prospectus supplement.
After the close of business on the expiration date, all unexercised rights will become void.

If less than all of the rights issued in any rights
offering are exercised, we may offer any unsubscribed securities directly to persons other than our security holders, to or through agents,
underwriters or dealers or through a combination of such methods, including pursuant to standby arrangements, as described in the applicable
prospectus supplement.

<div align='center'>56

DESCRIPTION OF UNITS</div>

We may issue units composed of any combination of our Class A
ordinary shares, ADSs, preferred shares, debt securities or warrants. We will issue each unit so that the holder of the unit is also the
holder of each security included in the unit. As a result, the holder of a unit will have the rights and obligations of a holder of each
included security. The unit agreement under which a unit is issued may provide that the securities included in the unit may not be held
or transferred separately, at any time or at any time before a specified date.

The following description is a summary of selected provisions relating
to units that we may offer. The summary is not complete. When units are offered in the future, a prospectus supplement, information incorporated
by reference or a free writing prospectus, as applicable, will explain the particular terms of those securities and the extent to which
these general provisions may apply. The specific terms of the units as described in a prospectus supplement, information incorporated
by reference, or free writing prospectus will supplement and, if applicable, may modify or replace the general terms described in this
section.

This summary and any description of units in the supplement, information
incorporated by reference or free writing prospectus is subject to and is qualified in its entirety by reference to the unit agreement,
collateral arrangements and depositary arrangements, if applicable. We will file each of these documents, as applicable, with the SEC
and incorporate them by reference as an exhibit to the registration statement of which this prospectus is a part on or before we