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SEC Comment Letter 0000000000-26-001720 to Finance of America Companies Inc. (FOA)

Finance of America Companies Inc.
Date: Feb. 19, 2026 · CIK: 0001828937 · Accession: 0000000000-26-001720

Offering / Registration Process

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File numbers found in text: 333-293476

Date
February 19, 2026
Author
Office of Finance
Form
UPLOAD
Company
Finance of America Companies Inc.

Letter

February 19, 2026 Graham A. Fleming Chief Executive Officer Finance of America Companies Inc. 5830 Granite Parkway, Suite 400 Plano, TX 75024 Re:Finance of America Companies Inc. Registration Statement on Form S-3 Filed on February 13, 2026 File No. 333-293476 Dear Graham A. 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 Madeleine Joy Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc:William Golden, Esq.

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February 19, 2026
Graham A. Fleming
Chief Executive Officer
Finance of America Companies Inc.
5830 Granite Parkway, Suite 400
Plano, TX 75024
Re:Finance of America Companies Inc.
Registration Statement on Form S-3
Filed on February 13, 2026
File No. 333-293476
Dear Graham A. 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 Madeleine Joy Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:William Golden, Esq.