January 3, 2022

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
	File No. 001-38051

Dear Ms. Miller:

We are in receipt of your comment letter (the “Comment Letter”) dated November 17, 2021, 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 January 7, 2022 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