Correspondence 0001628280-25-003263 from Abacus Global Management, Inc. (ABX)
Abacus Global Management, Inc.
Date: Jan. 31, 2025 · CIK: 0001814287 · Accession: 0001628280-25-003263
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File numbers found in text: 333-284325
Letter
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Abacus Life, Inc.
2101 Park Center Drive, Suite 200
Orlando, Florida 32835
January 31, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Aisha Adegbuyi
Re: Abacus Life, Inc.
Registration Statement on Form S-3
File No. 333-284325
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) of Abacus Life, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on February 4, 2025, or as soon as practicable thereafter.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, White & Case LLP, by calling Michelle Rutta at (212) 819-7864 or, in her absence, Patti Marks at (212) 819-7019.
Thank you for your assistance in this matter.
Very truly yours,
ABACUS LIFE, INC.
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CORRESP 1 filename1.htm Document Abacus Life, Inc. 2101 Park Center Drive, Suite 200 Orlando, Florida 32835 January 31, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Aisha Adegbuyi Re: Abacus Life, Inc. Registration Statement on Form S-3 File No. 333-284325 Ladies and Gentlemen: In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) of Abacus Life, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on February 4, 2025, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, White & Case LLP, by calling Michelle Rutta at (212) 819-7864 or, in her absence, Patti Marks at (212) 819-7019. Thank you for your assistance in this matter. Very truly yours, ABACUS LIFE, INC. By: /s/ Jay J. Jackson Jay J. Jackson President and Chief Executive Officer cc: William H. McCauley, Abacus Life, Inc. Chris Romaine, Abacus Life, Inc. Michelle Rutta, White & Case LLP Patti Marks, White & Case LLP