SOS Limited
Room 8888, Jiudingfeng Building, 888 Changbaishan Road,
Qingdao Area, China (Shandong) Pilot Free Trade Zone
People’s Republic of China
+86 0311-80910921
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
November 25, 2020
Re: | SOS Limited |
Registration Statement on Form F-3 | |
Filed November 17, 2020 | |
File No. 333-250145 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SOS Limited (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on November 30, 2020, or as soon as thereafter practicable.
Please note that we acknowledge the following:
· | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
· | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
· | the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely, | |
By: /s/Yandai Wang Name: Yandai Wang Title: Chief Executive Officer | |
SOS Limited |
cc: | Joan Wu, Esq., | |
Hunter Taubman Fischer & Li LLC |