Correspondence 0001213900-23-028243 from SOS Ltd (SOS)
SOS Ltd
Date: April 7, 2023 · CIK: 0001346610 · Accession: 0001213900-23-028243
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File numbers found in text: 001-38051
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CORRESP
1
filename1.htm
April 7, 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 April 10, 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