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 12, 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:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, SOS Limited hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended (the “Registration Statement”), be accelerated to and that the Registration Statement become effective at 9:00 a.m., Eastern Time, on March 13, 2024, or as soon thereafter as practicable.
Very truly yours, | |||
SOS Limited | |||
By: | /s/ Yandai Wang | ||
Name: | Yandai Wang | ||
Title: | Chairman of the Board and Chief Executive Officer |