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SEC Comment Letter 0000000000-23-009452 to Finance of America Companies Inc. (FOA)

Finance of America Companies Inc.
Date: Aug. 28, 2023 · CIK: 0001828937 · Accession: 0000000000-23-009452

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File numbers found in text: 333-274081

Date
August 28, 2023
Author
Office of Finance
Form
UPLOAD
Company
Finance of America Companies Inc.

Letter

United States securities and exchange commission logo August 28, 2023 Graham Fleming Chief Executive Officer Finance of America Companies Inc. 5830 Granite Parkway, Suite 400, Plano, Texas 75024 Re:Finance of America Companies Inc. Registration Statement on Form S-3 Filed August 18, 2023 File No. 333-274081 Dear Graham Fleming: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Aisha Adegbuyi at 202-551-8754 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: William Golden

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United States securities and exchange commission logo
August 28, 2023
Graham Fleming
Chief Executive Officer
Finance of America Companies Inc.
5830 Granite Parkway,
Suite 400,
Plano, Texas 75024
Re:Finance of America Companies Inc.
Registration Statement on Form S-3
Filed August 18, 2023
File No. 333-274081
Dear Graham Fleming:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Aisha Adegbuyi at 202-551-8754 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:       William Golden