Exhibit 16.1
UEN: T12LL1223B GST Reg No : M90367663E
Tel: (65) 6227 5428
10 Anson Road #20-16 International Plaza Singapore 079903
Website : www.allianceaudit.com
February 25, 2026
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | SOS Limited |
File No. 001-38051
Commissioners:
We have read the Form 6-K of SOS Limited to be filed with the Securities and Exchange Commission on or about February 25, 2026. We agree with all statements pertaining to us. We have no basis on which to agree or disagree with the other statements contained therein.
Very truly yours,
/s/ Audit Alliance LLP
Singapore