<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001990874</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001346610</issuerCik>
      <issuerName>SOS Ltd</issuerName>
      <secFileNumber>001-38051</secFileNumber>
      <issuerAddress>
        <com:street1>BLDG 6, E. SEAVIEW PARK, 298 HAIJING RD</com:street1>
        <com:street2>YINZHU STR.,  WEST COAST NEW DISTRICT</com:street2>
        <com:city>QINGDAO SHANDONG PROVINCE</com:city>
        <com:stateOrCountry>F4</com:stateOrCountry>
        <com:zipCode>266400</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>86-532-86617117</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Wu Wenbin</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>American Depositary Share( each representing 150 class A ordinary shares)</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>TIGER BROKERS (NZ) Limited</name>
        <address>
          <com:street1>LEVEL 27/151 Queen Street,</com:street1>
          <com:city>Auckland</com:city>
          <com:stateOrCountry>Q2</com:stateOrCountry>
          <com:zipCode>1010</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>1333</noOfUnitsSold>
      <aggregateMarketValue>7691.41</aggregateMarketValue>
      <noOfUnitsOutstanding>3127727</noOfUnitsOutstanding>
      <approxSaleDate>05/16/2025</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>American Depositary Shares</securitiesClassTitle>
      <acquiredDate>10/23/2024</acquiredDate>
      <natureOfAcquisitionTransaction>2024 Equity Incentive Plan</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer </nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1333</amountOfSecuritiesAcquired>
      <paymentDate>10/23/2024</paymentDate>
      <natureOfPayment>Employee Stock Award </natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>05/16/2025</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>05/16/2025</planAdoptionDate>
      </planAdoptionDates>
      <signature>Wenbin Wu </signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
