0001213900-23-023019.txt : 20230526 0001213900-23-023019.hdr.sgml : 20230526 20230327111428 ACCESSION NUMBER: 0001213900-23-023019 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230327 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 CORRESP 1 filename1.htm

March 27, 2023

VIA EDGAR SUBMISSION

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 February 21, 2023, 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 March 31, 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,

	/s/ Yandai Wang
	Yandai Wang
	Chief Executive Officer

cc:

Joan Wu Hunter Taubman Fischer & Li LLC

Charles Tan Hunter Taubman Fischer & Li LLC