Company: SOS
Filing Date: 2025-07-31
Form Type: 424B5
Source: 0001213900-25-069766
Chunk: 133

Company: SOS Ltd
Filing Date: 2025-07-31
Form: 424B5
Chunk 133
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 have agreed to indemnify each other from certain liabilities, including
those arising under the Securities Act, in connection with the registration of the Resale Shares, in the form of ADSs, for sale, and the
offer and sale of Resale Shares, in the form of ADSs, through this prospectus.

<div align='center'>64

TAXATION</div>

Material income tax consequences relating to the purchase, ownership
and disposition of any of the securities offered by this prospectus will be set forth in the applicable prospectus supplement relating
to the offering of those securities.

<div align='center'>65

ENFORCEABILITY OF CIVIL LIABILITIES</div>

We are incorporated under the laws of the Cayman
Islands as an exempted company with limited liability. We are incorporated in the Cayman Islands to take advantage of certain benefits
associated with being a Cayman Islands exempted company, such as:

| ● | political and economic stability; |

| ● | an effective judicial system; |

| ● | a favorable tax system; |

| ● | the absence of exchange control or currency restrictions; and |

| ● | the availability of professional and support services. |

However, certain disadvantages accompany incorporation
in the Cayman Islands. These disadvantages include but are not limited to:

| ● | the Cayman Islands has a less developed body of securities laws as compared to the United States and these securities laws provide significantly less protection to investors as compared to the United States; and |

| ● | Cayman Islands companies may not have standing to sue before the federal courts of the United States. |

Our constitutional documents do not contain provisions
requiring that disputes, including those arising under the securities laws of the United States, between us, our officers, directors and
shareholders, be arbitrated.

A substantial portion of our assets are located
in China. In addition, some of our directors and officers are residents of jurisdictions other than the United States and all or a substantial
portion of their assets are located outside the United States. As a result, it may be difficult for investors to effect service of process
within the United States upon us or our directors and officers, or to enforce against us or them judgments obtained in United States courts,
including judgments predicated upon the civil liability provisions of the securities laws of the United States or any state in the United
States.

We have appointed Puglisi & Associates, located
at 850 Library Avenue, Suite 204, Newark, Delaware 19711