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Correspondence 0001213900-23-005833 from SOS Ltd (SOS)

SOS Ltd
Date: Jan. 30, 2023 · CIK: 0001346610 · Accession: 0001213900-23-005833

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File numbers found in text: 001-38051

Date
January 30, 2023
Author
Yandai Wang
Form
CORRESP
Company
SOS Ltd

Letter

VIA EDGAR SUBMISSION Division of Corporation Finance Office of Finance United States Securities and Exchange Commission Filed January 7, File No. 001-38051 Form 20-F for the fiscal period ending December 31, 2021 Filed May 2, 2022

Re: SOS Limited

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,
/s/
Yandai Wang

Show Raw Text
CORRESP
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filename1.htm

January 30, 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 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,

/s/
Yandai Wang

Yandai Wang

Chief Executive Officer

cc:  Joan Wu Hunter Taubman Fischer & Li LLC

Charles Tan Hunter Taubman
Fischer & Li LLC