SecProbe.io

CORRESP
1
filename1.htm

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