Exhibit 8.1

SUBSIDIARIES OF AND CONSOLIDATED ENTITIES OF

SOS LIMITED

As of the date of this annual report

Name of Subsidiary	Jurisdiction of Incorporation or Organization	% of Ownership
Yong Bao Two Limited	British Virgin Islands	100% by SOS Limited
FDW Limited	British Virgin Islands	100% by SOS Limited
SOS Information Technology New York, Inc.	New York, United States	100% by FDW Limited
FD LLC	Nevada, United States	51% by SOS Information Technology New York, Inc.
Canada XX Exchange Limited	Canada	100% by SOS Information Technology New York, Inc.
US XX Exchange Limited	Colorado, United States	100% by SOS Information Technology New York, Inc.
SOS Emergence Rescue Limited	Wyoming, United States	100% by SOS Limited
SOS RESCUE SERVICE LLC	Florida, United States	100% by SOS Emergence Rescue Limited
China SOS Limited	Hong Kong	100% by Yong Bao Two Limited
Future Technology Global Limited	Hong Kong	100% by SOS Information Technology New York, Inc.
Future Digital Investment Limited	Hong Kong	100% by SOS Limited
Future Digital Trade Limited	Hong Kong	100% by SOS Limited
Qingdao SOS Investment Management Co., Ltd	PRC	100% by China SOS Limited
Qingdao SOS Investment LLP	PRC	99% by Qingdao SOS Investment Management Co., Ltd
SOS International Trading Co., Ltd	PRC	50% by Qingdao SOS Investment Management Co., Ltd and 50% by Qingdao SOS Investment LLP
Common Prosperity Technology Co., Ltd	PRC	99% by SOS International Trading Co., Ltd
Xinxin Ranran International Trading Co., Ltd.	PRC	99% by SOS International Trading Co., Ltd
S International Trading Co., Limited	Hong Kong	100% by SOS International Trading Co., Ltd
Inner Mongolia SOS Insurance Agency Co., Ltd.	PRC	100% by SOS International Trading Co., Ltd
SOS Ronghe Digital Technology Co., Ltd	PRC	69% by Qingdao SOS Investment LLP
Weigou International Trading Co., Ltd	PRC	99% by Qingdao SOS Investment LLP
Shuyun International Trading Co., Ltd	PRC	99% by Qingdao SOS Investment LLP
Zhongjian Tianxia (Beijing) Investment Management Co., Ltd	PRC	65% by Qingdao SOS Investment LLP
SOS Auto Service Co., Ltd	PRC	99% by Qingdao SOS Investment LLP
Chexiaoer Technology Co., Ltd	PRC	30% by Qingdao SOS Investment LLP and 35% by SOS Auto Service Co., Ltd
Chexiaoer (Tianjin) Automobile Maintenance Co., Ltd	PRC	70% by Chexiaoer Technology Co., Ltd
Hebei Chexiaoer Technology Co., Ltd	PRC	70% by Chexiaoer Technology Co., Ltd
Qingdao Zhonghai Venture Capital Management Co., Ltd	PRC	100% by Future Digital Investment Limited
Hebei S Cloud Enterprise Management Co., Ltd	PRC	100% by Future Digital Investment Limited
Qingdao Yongbao Ronghe International Trading Co., Ltd	PRC	90% by Future Digital Trade Limited