{"url_path":"/sec/sos/10-k/2026/item-19","section_key":"item-19","section_title":"Item 19 EXHIBITS**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1346610/0001213900-26-057725-index.html","accession_number":"0001213900-26-057725","cik":"0001346610","ticker":"SOS","issuer_name":"SOS Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1346610/0001213900-26-057725-index.html","primary_entity_key":"0001346610","primary_entity_name":"SOS Ltd"},"word_count":2636,"has_tables":true,"body_markdown":"**ITEM 19. EXHIBITS**\n\n \n\n1.1*\n \n[Sixth\namended and Restated Memorandum and Articles of Association of the Registrant, as amended and currently in effect](ea028602701ex1-1.htm)\n\n \n \n \n\n2.1\n \n[Registrant’s\nSpecimen American Depositary Receipt (included in Exhibit 2.3)](https://www.sec.gov/Archives/edgar/data/1346610/000119312517124741/d146303dex43.htm)\n\n \n \n \n\n2.2***\n \nRegistrant’s Specimen\nCertificate for Ordinary Shares\n\n \n \n \n\n2.3\n \n[Form\nof Deposit Agreement among the Registrant, the Depositary and Beneficial Owners of the American Depositary Receipts (incorporated\nby reference to Exhibit 4.3 of the China Rapid Finance Limited registration statement on Form F-1 (Registration no. 333-217064) filed\nwith the Commission on April 14, 2017)](https://www.sec.gov/Archives/edgar/data/1346610/000119312517124741/d146303dex43.htm)\n\n \n \n \n\n2.4\n \n[Form\nof Warrant (incorporated by reference to Exhibit 99.2 of the Company’s current report on Form 6-K filed with the Commission\non January 13, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021001938/ea133220ex99-2_soslimited.htm)\n\n \n \n \n\n2.5\n \n[Form\nof Warrant (incorporated by reference to Exhibit 99.2 of the Company’s current report on Form 6-K filed with the Commission\non January 26, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021004405/ea133953ex99-2_soslimited.htm)\n\n \n \n \n\n2.6\n \n[Form\nof Warrant (incorporated by reference to Exhibit 99.2 of the Company’s current report on Form 6-K filed with the Commission\non February 12, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021008855/ea135490ex99-2_soslimited.htm)\n\n \n \n \n\n2.7\n \n[Form\nof Warrant (incorporated by reference to Exhibit 99.2 of the Company’s current report on Form 6-K filed with the Commission\non February 17, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021010079/ea135911ex99-2_soslimited.htm)\n\n \n \n \n\n2.8\n \n[Form\nof Warrant (incorporated by reference to Exhibit 99.2 of the Company’s current report on Form 6-K filed with the Commission\non February 22, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021010842/ea136204ex99-2_soslimited.htm)\n\n \n \n \n\n2.9\n \n[Form\nof Warrant (incorporated by reference to Exhibit 99.2 of the Company’s current report on Form 6-K filed with the Commission\non March 3, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021013119/ea136908ex99-2_soslimited.htm)\n\n \n \n \n\n2.10\n \n[Form\nof Warrant (incorporated by reference to Exhibit 99.2 of the Company’s current report on Form 6-K filed with the Commission\non April 1, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021019628/ea138862ex99-2_soslimited.htm)\n\n \n \n \n\n2.11\n \n[Form\nof Warrant (incorporated by reference to Exhibit 99.2 of the Company’s current report on Form 6-K filed with the Commission\non October 2, 2023)](http://www.sec.gov/Archives/edgar/data/1346610/000101376223000479/ea186175ex99-2_soslimited.htm)\n\n \n \n \n\n2.12\n \n[Form\nof Warrant (incorporated by reference to Exhibit 99.3 of the Company’s current report on Form 6-K filed with the Commission\non March 18, 2024)](http://www.sec.gov/Archives/edgar/data/1346610/000121390024023518/ea020203901ex99-3_soslimited.htm)\n\n \n \n \n\n2.13\n \n[Form\nof Warrant (incorporated by reference to Exhibit 99.2 of the Company’s current report on Form 6-K filed with the Commission\non June 12, 2024)](https://www.sec.gov/Archives/edgar/data/1346610/000121390024052079/ea020765201ex99-2_soslimited.htm)\n\n \n \n \n\n2.14\n \n[Form\nof Warrant (incorporated by reference to Exhibit 99.2 of the Company’s current report on Form 6-K filed with the Commission\non March 19, 2025)](https://www.sec.gov/Archives/edgar/data/1346610/000121390025025067/ea023485701ex99-2_soslimited.htm)\n\n \n \n \n\n2.15\n \n[Form of Warrant (incorporated by reference to Exhibit 99.3 of the Company’s current report on Form 6-K filed with the Commission on August 4, 2025)](https://www.sec.gov/Archives/edgar/data/1346610/000121390025071338/ea025112501ex99-3_soslimited.htm)\n\n \n \n \n\n2.16*\n \n[Description of Securities](ea028602701ex2-16.htm)\n\n \n \n \n\n4.1\n \n[Form\nof Purchase Agreement (incorporated by reference to Exhibit 99.1 of the Company’s current report on Form 6-K filed with the\nCommission on January 13, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021001938/ea133220ex99-1_soslimited.htm)\n\n \n \n \n\n4.2\n \n[Letter\nAgreement (incorporated by reference to Exhibit 99.3 of the Company’s current report on Form 6-K filed with the Commission\non January 13, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390020044826/ea132318ex99-4_soslimited.htm)\n\n \n \n \n\n4.3\n \n[Form\nof the Letter Agreement (incorporated by reference to Exhibit 99.1 of the Company’s current report on Form 6-K filed with the\nCommission on January 26, 2021)](http://www.sec.gov/Archives/edgar/data/1346610/000121390021004405/ea133953ex99-1_soslimited.htm)\n\n \n \n \n\n4.4\n \n[Placement\nAgent Agreement, dated January 15, 2021 (incorporated by reference to Exhibit 99.3 of the Company’s current report on Form\n6-K filed with the Commission on January 26, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021004405/ea133953ex99-3_soslimited.htm)\n\n \n \n \n\n4.5\n \n[Form\nof the Letter Agreement (incorporated by reference to Exhibit 99.1 of the Company’s current report on Form 6-K filed with the\nCommission on February 12, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021008855/ea135490ex99-1_soslimited.htm)\n\n \n\n92\n\n \n\n \n\n4.6\n \n[Engagement\nLetter, dated February 7, 2021 (incorporated by reference to Exhibit 99.3 of the Company’s current report on Form 6-K filed\nwith the Commission on February 12, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021008855/ea135490ex99-3_soslimited.htm)\n\n \n \n \n\n4.7\n \n[Form\nof Purchase Agreement (incorporated by reference to Exhibit 99.1 of the Company’s current report on Form 6-K filed with the\nCommission on February 17, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021010079/ea135911ex99-1_soslimited.htm)\n\n \n \n \n\n4.8\n \n[Form\nof Purchase Agreement (incorporated by reference to Exhibit 99.1 of the Company’s current report on Form 6-K filed with the\nCommission on February 22, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021010842/ea136204ex99-1_soslimited.htm)\n\n \n \n \n\n4.9\n \n[Form\nof Letter Agreement (incorporated by reference to Exhibit 99.1 of the Company’s current report on Form 6-K filed with the Commission\non March 3, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021013119/ea136908ex99-1_soslimited.htm)\n\n \n \n \n\n4.10\n \n[Engagement\nLetter, dated February 24, 2021 (incorporated by reference to Exhibit 99.3 of the Company’s current report on Form 6-K filed\nwith the Commission on March 3, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021013119/ea136908ex99-3_soslimited.htm)\n\n \n \n \n\n4.11\n \n[Form\nof Purchase Agreement (incorporated by reference to Exhibit 99.1 of the Company’s current report on Form 6-K filed with the\nCommission on April 1, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021019628/ea138862ex99-1_soslimited.htm)\n\n \n \n \n\n4.12\n \n[Form\nof Lock-Up (incorporated by reference to Exhibit 99.3 of the Company’s current report on Form 6-K filed with the Commission\non April 1, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021019628/ea138862ex99-3_soslimited.htm)\n\n \n \n \n\n4.13\n \n[Form\nof Purchase Agreement (incorporated by reference to Exhibit 99.1 of the Company’s current report on Form 6-K filed with the\nCommission on November 16, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021059860/ea150741ex99-1_soslimited.htm)\n\n \n \n \n\n4.14\n \n[Form\nof Lock-Up (incorporated by reference to Exhibit 99.2 of the Company’s current report on Form 6-K filed with the Commission\non November 16, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021059860/ea150741ex99-2_soslimited.htm)\n\n \n \n \n\n4.15\n \n[Letter\nAgreement (incorporated by reference to Exhibit 99.3 of the Company’s current report on Form 6-K filed with the Commission\non November 16, 2021)](https://www.sec.gov/Archives/edgar/data/1346610/000121390021059860/ea150741ex99-3_soslimited.htm)\n\n \n \n \n\n4.16\n \n[Purchase\n& Sale Agreement between Thor Miner Inc. and SOS Information Technology New York Inc. dated January 10, 2022 (incorporated by\nreference to Exhibit 99.1 of the Company’s current report on Form 6-K filed with the Commission on January 12, 2022)](https://www.sec.gov/Archives/edgar/data/1346610/000121390022001753/ea153911ex99-1_soslimited.htm)\n\n \n \n \n\n4.17\n \n[Form\nof Purchase Agreement (incorporated by reference to Exhibit 99.1 of the Company’s current report on Form 6-K filed with the\nCommission on April 4, 2022)](https://www.sec.gov/Archives/edgar/data/1346610/000121390022017843/ea157970ex99-1_soslimited.htm)\n\n \n \n \n\n4.18\n \n[Form\nof Lock-Up (incorporated by reference to Exhibit 99.2 of the Company’s current report on Form 6-K filed with the Commission\non April 4, 2022)](https://www.sec.gov/Archives/edgar/data/1346610/000121390022017843/ea157970ex99-2_soslimited.htm)\n\n \n \n \n\n4.19\n \n[Letter\nAgreement (incorporated by reference to Exhibit 99.3 of the Company’s current report on Form 6-K filed with the Commission\non April 4, 2022)](https://www.sec.gov/Archives/edgar/data/1346610/000121390022017843/ea157970ex99-3_soslimited.htm)\n\n \n \n \n\n4.20\n \n[Share\nPurchase Agreement by and among SOS Limited, S International Holdings Limited and S International Group Limited, dated November 2,\n2022 (incorporated by reference to Exhibit 99.5 of the Company’s current report on Form 6-K filed with the Commission on November\n8, 2022)](https://www.sec.gov/Archives/edgar/data/1346610/000121390022070217/f6k1122ex99-5_sosltd.htm)\n\n \n \n \n\n4.21\n \n[Form\nof Settlement Agreement (incorporated by reference to Exhibit 10.1 of the Company’s current report on Form 6-K filed with the\nCommission on December 30, 2022)](https://www.sec.gov/Archives/edgar/data/1346610/000121390022084017/ea171069ex10-1_sosltd.htm)\n\n \n\n93\n\n \n\n \n\n4.22\n \n[Form\nof Securities Purchase Agreement (incorporated by reference to Exhibit 99.1 of the Company’s current report on Form 6-K filed\nwith the Commission on October 2, 2023)](http://www.sec.gov/Archives/edgar/data/1346610/000101376223000479/ea186175ex99-1_soslimited.htm)\n\n \n \n \n\n4.23\n \n[Form\nof Purchase Agreement (incorporated by reference to Exhibit 99.1 of the Company’s current report on Form 6-K filed with the\nCommission on March 18, 2024)](http://www.sec.gov/Archives/edgar/data/1346610/000121390024023518/ea020203901ex99-1_soslimited.htm)\n\n \n \n \n\n4.24\n \n[Form\nof the Letter Agreement (incorporated by reference to Exhibit 99.2 of the Company’s current report on Form 6-K filed with the\nCommission on March 18, 2024)](http://www.sec.gov/Archives/edgar/data/1346610/000121390024023518/ea020203901ex99-2_soslimited.htm)\n\n \n \n \n\n4.25\n \n[Form\nof Lock-Up Agreement (incorporated by reference to Exhibit 99.4 of the Company’s current report on Form 6-K filed with the\nCommission on March 18, 2024)](http://www.sec.gov/Archives/edgar/data/1346610/000121390024023518/ea020203901ex99-4_soslimited.htm)\n\n \n \n \n\n4.26\n \n[Form\nof Securities Purchase Agreement (incorporated by reference to Exhibit 99.1 of the Company’s current report on Form 6-K filed\nwith the Commission on June 12, 2024)](https://www.sec.gov/Archives/edgar/data/1346610/000121390024052079/ea020765201ex99-1_soslimited.htm)\n\n \n \n \n\n4.27\n \n[Form\nof Securities Purchase Agreement (incorporated by reference to Exhibit 99.1 of the Company’s current report on Form 6-K filed\nwith the Commission on March 19, 2025)](https://www.sec.gov/Archives/edgar/data/1346610/000121390025025067/ea023485701ex99-1_soslimited.htm)\n\n \n \n \n\n4.28\n \n[Form of Purchase Agreement (incorporated by reference to Exhibit 99.1 of the Company’s current report on Form 6-K filed with the Commission on August 4, 2025)](https://www.sec.gov/Archives/edgar/data/1346610/000121390025071338/ea025112501ex99-1_soslimited.htm)\n\n \n \n \n\n4.29\n \n[Letter Agreement (incorporated by reference to Exhibit 99.4 of the Company’s current report on Form 6-K filed with the Commission on August 4, 2025)](https://www.sec.gov/Archives/edgar/data/1346610/000121390025071338/ea025112501ex99-4_soslimited.htm)\n\n \n \n \n\n4.30\n \n[Form of Lock-Up Agreement (incorporated by reference to Exhibit 99.2 of the Company’s current report on Form 6-K filed with the Commission on August 4, 2025)](https://www.sec.gov/Archives/edgar/data/1346610/000121390025071338/ea025112501ex99-2_soslimited.htm)\n\n \n \n \n\n4.31\n \n[Form of Director Offer Letter (incorporated by reference to Exhibit 99.1 of the Company’s current report on Form 6-K filed with the Commission on November 12, 2025)](http://www.sec.gov/Archives/edgar/data/1346610/000121390025108838/ea026507601ex4-1_soslimited.htm)\n\n \n \n \n\n8.1*\n \n[List\nof Subsidiaries of the Registrant](ea028602701ex8-1.htm)\n\n \n \n \n\n11.1\n \n[Code\nof Business Conduct and Ethics of the Registrant (incorporated by reference to Exhibit 99.1 of the China Rapid Finance Limited registration\nstatement on Form F-1 (Registration no. 333-217064) filed with the Commission on March 31, 2017)](http://www.sec.gov/Archives/edgar/data/1346610/000119312517105710/d146303dex991.htm)\n\n \n \n \n\n12.1*\n \n[Certification\nof the Chief Executive Officer (Principal Executive Officer) pursuant to Rule 13a-14(a) of the Securities Exchange Act, as amended.](ea028602701ex12-1.htm)\n\n \n \n \n\n12.2*\n \n[Certification\nof the Chief Financial Officer (Principal Financial Officer) pursuant to Rule 13a-14(a) of the Securities Exchange Act, as amended.](ea028602701ex12-2.htm)\n\n \n \n \n\n13.1**\n \n[Certification\nof the Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the\nSarbanes-Oxley Act of 2002](ea028602701ex13-1.htm)\n\n \n \n \n\n15.1*\n \n[Consent\nof Audit Alliance LLP](ea028602701ex15-1.htm)\n\n \n \n \n\n97.1\n \n[Clawback\nPolicy (incorporated by reference to Exhibit 97.1 of the Company’s annual report on Form 20-F filed with the Commission on\nMay 15, 2024)](https://www.sec.gov/Archives/edgar/data/1346610/000121390024043545/ea020387601ex97-1_sosltd.htm)\n\n \n \n \n\n101.INS\n \nInline XBRL Instance Document\n\n \n \n \n\n101.SCH\n \nInline XBRL Taxonomy Extension Schema Document\n\n \n \n \n\n101.CAL\n \nInline XBRL Taxonomy Extension Calculation Linkbase\nDocument\n\n \n \n \n\n101.DEF\n \nInline XBRL Taxonomy Extension Definition Linkbase\nDocument\n\n \n \n \n\n101.LAB\n \nInline XBRL Taxonomy Extension Label Linkbase Document\n\n \n \n \n\n101.PRE\n \nInline XBRL Taxonomy Extension Presentation Linkbase\nDocument\n\n \n \n \n\n104\n \nCover Page Interactive Data File (formatted as Inline\nXBRL and contained in Exhibit 101)\n\n \n\n*\nFiled\nherewith.\n\n \n\n**\nFurnished\nherewith.\n\n \n\n***\nNo exhibit\nto be filed as the Registrant does not issue physical ordinary share certificates.\n\n \n\n94\n\n \n\n \n\nSIGNATURES\n\n \n\nThe\nregistrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized\nthe undersigned to sign this annual report on its behalf.\n\n \n\n**SOS LIMITED**\n \n\n \n \n \n\nBy:\n/s/\nYandai Wang\n \n\n \nName: \nYandai Wang\n \n\n \nTitle:\nChief Executive Officer, Chairman\n\nand Executive Director\n \n\n \n\nBy:\n/s/\nLi Sing Leung\n \n\n \nName: \nLi Sing Leung\n \n\n \nTitle:\nChief Financial Officer and Director\n \n\n \n\nDate: May\n15, 2026\n\n \n\n95\n\nU.S. 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