<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001079973-24-000420</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: S.H.N. Financial Investments Ltd. -->
          <cik>0001890802</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>American Depository Shares, representing Class A Ordinary Shares, par value $0.005</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>07/30/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001346610</issuerCik>
        <issuerName>SOS Ltd.</issuerName>
        <issuerCusip>83587W304</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>Bldg 6, E SeaviewPark, 298 Haijing Rd, Y</com:street1>
          <com:street2>West Coast New District, Quingdao City</com:street2>
          <com:city>Shandong Province</com:city>
          <com:stateOrCountry>F4</com:stateOrCountry>
          <com:zipCode>266400</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>S.H.N. Financial Investments Ltd.</reportingPersonName>
      <citizenshipOrOrganization>L3</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>210000.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>210000.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>210000.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>2.28</classPercent>
      <typeOfReportingPerson>FI</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>SOS Ltd.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>Bldg 6, E. SeaviewPark, 298 Haijing Road, Yinzhu St, West Coast New District, Quingdao City, Shandong Province 266400, People's Republic of China</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>S.H.N. Financial Investments Ltd.</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Herzliya Hills
Arik Einstein 3, Israel, 4610301</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Israel</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>210,000

This amendment refers to a Schedule 13G filed with the Securities and Exchange Commission on March 25, 2024, covering 1,744,444 American Depository Shares and 3,488,888 warrants purchased on March 13, 2024. The amounts in Row (5), (7) and (9) represent 210,000 warrants to purchase American Depository Shares. The percentage set forth on Row (11) of the cover page for the reporting person is based on 9,005,917 American Depository Shares outstanding, immediately after the offering, based on the Issuer's Prospectus Supplement filed under Rule 424(b)(5) of the Securities Act of 1933 as filed with the Securities and Exchange Commission on July 31, 2025.

Nir Shamir is the Chief Executive Officer of the Reporting Person. As such, Mr. Shamir may be deemed to beneficially own (as that term is defined in Rule 13d-3 under the Securities Exchange Act of 1934) the securities described herein. To the extent Mr. Shamir is deemed to beneficially own such securities, Mr. Shamir disclaims beneficial ownership of these securities for all other purposes.</amountBeneficiallyOwned>
        <classPercent>2.28%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>210,000</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>210,000</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>S.H.N. Financial Investments Ltd.</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Nir Shamir</signature>
        <title>Nir Shamir, Chief Executive Officer</title>
        <date>08/07/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
