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
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File numbers found in text: 333-293476
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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.