Correspondence 0001213900-23-023019 from SOS Ltd (SOS)
SOS Ltd
Date: March 27, 2023 · CIK: 0001346610 · Accession: 0001213900-23-023019
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File numbers found in text: 001-38051
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CORRESP
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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