SecProbe.io

CORRESP
1
filename1.htm

March
11, 2024

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

VIA
EDGAR

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as
amended, Maxim Group LLC, as placement agent, on March 7, 2024 requested acceleration of the effective date of the above-referenced Registration
Statement so that it will become effective at 9:00 a.m., Washington D.C. time, on Monday, 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.

    MAXIM GROUP LLC

    By:
    /s/ Clifford A. Teller

    Name:
    Clifford A. Teller

    Title:
    Co-President