Correspondence 0001193125-23-267328 from Abacus Global Management, Inc. (ABX)
Abacus Global Management, Inc.
Date: Oct. 31, 2023 · CIK: 0001814287 · Accession: 0001193125-23-267328
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274553
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Finance Re: Abacus Life, Inc. Registration Statement on Form S-1 Filed September 29, 2023 File No. 333-274553
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 November 2, 2023 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.
Please contact Robert Evans, of Locke Lord LLP, counsel to the Registrant, at (212) 912-2728, or Joseph Chung of Locke Lord LLP, at (212) 912-2721 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Very truly yours,
ABACUS LIFE, INC.
Show Raw Text
CORRESP 1 filename1.htm CORRESP October 31, 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 September 29, 2023 File No. 333-274553 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 November 2, 2023 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time. Please contact Robert Evans, of Locke Lord LLP, counsel to the Registrant, at (212) 912-2728, or Joseph Chung of Locke Lord LLP, at (212) 912-2721 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Very truly yours, ABACUS LIFE, INC. /s/ Jay Jackson Jay Jackson Chief Executive Officer