# EDGAR Filing Document

**Accession Number:** 0001346610
**File Stem:** 0001213900-23-005833
**Filing Date:** 2023-1
**Character Count:** 2668
**Document Hash:** dee08a8c59fe1f9d6b2775b5e58f76d0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-005833.hdr.sgml**: 20230526

**ACCESSION NUMBER**: 0001213900-23-005833

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230130

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SOS Ltd
- **CENTRAL INDEX KEY:** 0001346610
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** BLDG 6, E. SEAVIEW PARK, 298 HAIJING RD
- **STREET 2:** YINZHU STR.,  WEST COAST NEW DISTRICT
- **CITY:** QINGDAO SHANDONG PROVINCE
- **STATE:** F4
- **ZIP:** 266400
- **BUSINESS PHONE:** 86-532-86617117

**MAIL ADDRESS:**
- **STREET 1:** ATM CAPITAL PARTNERS LLC
- **STREET 2:** 35 EAST 38TH ST STE 11C
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10016

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** China Rapid Finance Ltd
- **DATE OF NAME CHANGE:** 20150923

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** China Risk Finance LLC
- **DATE OF NAME CHANGE:** 20051212

January 30, 2023

<u>VIA EDGAR SUBMISSION</u>

Ms. Michelle Miller

Division of Corporation Finance

Office of Finance

United States Securities and Exchange Commission

Washington D.C. 20549

---

| | |
|:---|:---|
| Re: | **SOS Limited** |

---

**Form 20-F for the fiscal period ending December 31, 2020**

**Filed May 5, 2021**

**Form 20-F/A for the fiscal period ending December 31, 2020**

**Filed October 12, 2021**

**Form 20-F/A for the fiscal period ending December 31, 2020**

**Filed January 7, 2022**

**File No. 001-38051**

**Form 20-F for the fiscal period ending December 31, 2021**

**Filed May 2, 2022**

Dear Ms. Miller:

We are in receipt of your comment letter (the "**Comment Letter**") dated December 21, 2022, regarding the above referenced filings of SOS Limited (the "**Company**").

The Company is working diligently to respond to the Staff's comments. As discussed with Ms. Miller, the Company respectfully requests an additional extension until February 3, 2023 to respond to the Comment Letter.

We appreciate the Staff's assistance in this matter. Should you have any questions that require further information, please feel free to contact our counsel, Joan Wu, Esq., of Hunter Taubman Fischer & Li LLC by phone at (212) 530-2208 or email at jwu@htflawyers.com.

Thank you for your consideration of our request.

Very truly yours,<br><u>/s/ Yandai Wang****</u> <br> Yandai Wang<br> Chief Executive Officer<br>

cc: Joan Wu Hunter Taubman Fischer & Li LLC

Charles Tan Hunter Taubman Fischer & Li LLC