Correspondence 0001628280-24-028473 from Abacus Global Management, Inc. (ABX)
Abacus Global Management, Inc.
Date: June 17, 2024 · CIK: 0001814287 · Accession: 0001628280-24-028473
AI Filing Summary & Sentiment
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File numbers found in text: 333-279347
Letter
Document
ABACUS LIFE, INC.
2101 Park Center Drive, Suite 170
Orlando, Florida 32835
VIA EDGAR
June 17, 2024
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Aisha Adegbuyi
Christian Windsor
Re: Abacus Life, Inc.
Registration Statement on Form S-1
Filed May 10, 2024
File No. 333-279347
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, Abacus Life, Inc. hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 2:00 P.M., Eastern Standard Time, on June 20, 2024, or as soon as practicable thereafter.
Please direct any questions regarding this correspondence to our counsel, Ryan J. Maierson of Latham & Watkins LLP, at (713) 546-7420.
Very truly yours,
ABACUS LIFE, INC.
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CORRESP 1 filename1.htm Document ABACUS LIFE, INC. 2101 Park Center Drive, Suite 170 Orlando, Florida 32835 VIA EDGAR June 17, 2024 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Aisha Adegbuyi Christian Windsor Re: Abacus Life, Inc. Registration Statement on Form S-1 Filed May 10, 2024 File No. 333-279347 Ladies and Gentlemen: Pursuant to Rule 461 of Regulation C of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, Abacus Life, Inc. hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 2:00 P.M., Eastern Standard Time, on June 20, 2024, or as soon as practicable thereafter. Please direct any questions regarding this correspondence to our counsel, Ryan J. Maierson of Latham & Watkins LLP, at (713) 546-7420. Very truly yours, ABACUS LIFE, INC. /s/ Jay J. Jackson Name: Jay J. Jackson Title: President and Chief Executive Officer cc: Ryan J. Maierson, Latham & Watkins LLP