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SEC Comment Letter 0000000000-24-001506 to Abacus Global Management, Inc. (ABX)

Abacus Global Management, Inc.
Date: Feb. 7, 2024 · CIK: 0001814287 · Accession: 0000000000-24-001506

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File numbers found in text: 333-276795

Date
February 7, 2024
Author
Office of Finance
Form
UPLOAD
Company
Abacus Global Management, Inc.

Letter

United States securities and exchange commission logo February 7, 2024 Jay J. Jackson Chief Executive Officer Abacus Life, Inc. 2101 Park Center Drive, Suite 170 Orlando, FL 32835 Re:Abacus Life, Inc. Registration Statement on Form S-1 Filed January 31, 2024 File No. 333-276795 Dear Jay J. Jackson: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact John Stickel at 202-551-3324 with any questions. Sincerely, Division of Corporation Finance Office of Finance

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United States securities and exchange commission logo
February 7, 2024
Jay J. Jackson
Chief Executive Officer
Abacus Life, Inc.
2101 Park Center Drive, Suite 170
Orlando, FL 32835
Re:Abacus Life, Inc.
Registration Statement on Form S-1
Filed January 31, 2024
File No. 333-276795
Dear Jay J. Jackson:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
            Please contact John Stickel at 202-551-3324 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance