Correspondence 0001193125-23-253974 from Abacus Global Management, Inc. (ABX)
Abacus Global Management, Inc.
Date: Oct. 11, 2023 · CIK: 0001814287 · Accession: 0001193125-23-253974
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File numbers found in text: 333-273411
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CORRESP 1 filename1.htm CORRESP October 11, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Finance 100 F Street NE Washington, D.C. 20549 Attn: Aisha Adegbuyi and Christian Windsor Re: Abacus Life, Inc. Registration Statement on Form S-1 Filed July 25, 2023 File No. 333-273411 Dear Ms. Adegbuyi and Mr. Windsor: Abacus Life, Inc. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:00 P.M. Washington, D.C. time, on October 13, 2023 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time. Very truly yours, ABACUS LIFE, INC. /s/ Jay Jackson By: Jay Jackson Chief Executive Officer cc: Brian Casey, Locke Lord LLP Thomas Bohac, Locke Lord LLP Robert Evans III, Locke Lord LLP