SEC Comment Letter 0000000000-23-002111 to Abacus Global Management, Inc. (ABX)

Abacus Global Management, Inc.
Date: March 2, 2023 · CIK: 0001814287 · Accession: 0000000000-23-002111

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File numbers found in text: 001-39403

Date

March 2, 2023

Author

Office of Finance

Form

UPLOAD

Company

Abacus Global Management, Inc.

Letter

United States securities and exchange commission logo March 2, 2023 Terence Pegula Chief Executive Officer East Resources Acquisition Company 7777 NW Beacon Square Boulevard Boca Raton, FL 33487 Re:East Resources Acquisition Company Preliminary Proxy Statement on Schedule 14A Filed October 14, 2022 File No. 001-39403 Dear Terence Pegula: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Finance cc: Daniel J. Harrist, Esq.

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United States securities and exchange commission logo
March 2, 2023
Terence Pegula
Chief Executive Officer
East Resources Acquisition Company
7777 NW Beacon Square Boulevard
Boca Raton, FL 33487
Re:East Resources Acquisition Company
Preliminary Proxy Statement on Schedule 14A
Filed October 14, 2022
File No. 001-39403
Dear Terence Pegula:
            We have completed our review of your filings.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:       Daniel J. Harrist, Esq.

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