SEC Comment Letter 0000000000-25-000985 to Abacus Global Management, Inc. (ABX)
Abacus Global Management, Inc.
Date: Jan. 29, 2025 · CIK: 0001814287 · Accession: 0000000000-25-000985
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File numbers found in text: 333-284325
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January 29, 2025
Jay J. Jackson
Chief Executive Officer
Abacus Life, Inc.
2101 Park Center Drive, Suite 200
Orlando, Florida 32835
Re:Abacus Life, Inc.
Registration Statement on Form S-3
Filed January 16, 2025
File No. 333-284325
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 Aisha Adegbuyi at 202-551-8754 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:Michelle Rutta, Esq.