Correspondence 0001193125-23-267331 from Abacus Global Management, Inc. (ABX)
Abacus Global Management, Inc.
Date: Oct. 31, 2023 · CIK: 0001814287 · Accession: 0001193125-23-267331
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274553
Letter
VIA EDGAR
Piper Sandler & Co.
1251 Avenue of the Americas, 6th Floor
New York, New York 10020
October 31, 2023
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Aisha Adegbuyi and Christian Windsor
Re: Abacus Life, Inc.
Registration Statement on Form S-1
File No. 333-274553
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representative of the several underwriters, hereby join in the request of Abacus Life, Inc. (the “Company”) for acceleration of the effective date of the above-named Registration Statement on Form S-1, as amended, so that it becomes effective at 4:00 PM, Eastern Time, on November 2, 2023 or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Locke Lord LLP, may orally request via telephone call that such Registration Statement be declared effective.
Pursuant to Rule 460 under the Act, we, as representative of the several underwriters, wish to advise you that we intend to distribute to each underwriter, dealer or institution who is reasonably anticipated to participate in the offering as many copies of the Preliminary Prospectus included in the above-named Registration Statement, as amended, as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.
We, the undersigned, as representative of the several underwriters, confirm on behalf of ourselves and the other participating underwriters that we have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issuance.
[Signature Page Follows]
Very truly yours,
Acting on behalf of itself and the several underwriters
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CORRESP 1 filename1.htm CORRESP VIA EDGAR Piper Sandler & Co. 1251 Avenue of the Americas, 6th Floor New York, New York 10020 October 31, 2023 Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Aisha Adegbuyi and Christian Windsor Re: Abacus Life, Inc. Registration Statement on Form S-1 File No. 333-274553 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representative of the several underwriters, hereby join in the request of Abacus Life, Inc. (the “Company”) for acceleration of the effective date of the above-named Registration Statement on Form S-1, as amended, so that it becomes effective at 4:00 PM, Eastern Time, on November 2, 2023 or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Locke Lord LLP, may orally request via telephone call that such Registration Statement be declared effective. Pursuant to Rule 460 under the Act, we, as representative of the several underwriters, wish to advise you that we intend to distribute to each underwriter, dealer or institution who is reasonably anticipated to participate in the offering as many copies of the Preliminary Prospectus included in the above-named Registration Statement, as amended, as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus. We, the undersigned, as representative of the several underwriters, confirm on behalf of ourselves and the other participating underwriters that we have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issuance. [Signature Page Follows] Very truly yours, Acting on behalf of itself and the several underwriters PIPER SANDLER & CO. By: /s/ James Furey Name: James Furey Title: Managing Director Signature Page to Acceleration Request