0001213900-24-021243.txt : 20240410 0001213900-24-021243.hdr.sgml : 20240410 20240311090229 ACCESSION NUMBER: 0001213900-24-021243 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240311 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SOS Ltd CENTRAL INDEX KEY: 0001346610 STANDARD INDUSTRIAL CLASSIFICATION: FINANCE SERVICES [6199] ORGANIZATION NAME: 02 Finance 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

SOS Limited

Building 6, East Seaview Park, 298 Haijing Road, Yinzhu Street

West Coast New District, Qingdao City, Shandong Province 266400

People’s Republic of China

March 11, 2024

Via Edgar

Division of Corporation Finance

Office of Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Attention:	Todd Schiffman
	Christian Windsor

Re:	SOS Ltd.
	Registration Statement on Form F-1, as amended
	Initially Filed on December 12, 2023
	File No. 333-276006

Ladies and Gentlemen:

On March 7, 2024, we, as the representative of SOS Ltd, filed a letter with the U.S. Securities and Exchange Commission via EDGAR requesting, pursuant to Rule 461 under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-referenced Registration Statement so that it may be declared effective at 9:00a.m., Eastern Time, on March 11, 2024, or as soon thereafter as practicable. We are no longer requesting that such Registration Statement be declared effective at this specific date and time and we hereby formally withdraw such request for acceleration.

Very truly yours,

SOS Limited

By:	/s/ Yandai Wang
	Name:	Yandai Wang
	Title:	Chairman of the Board and Chief Executive Officer