Correspondence 0001628280-23-029866 from F&G Annuities & Life, Inc. (FG, FGN) (CIK 0001934850) (FG)
F&G Annuities & Life, Inc. (FG, FGN) (CIK 0001934850)
Date: Aug. 17, 2023 · CIK: 0001934850 · Accession: 0001628280-23-029866
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File numbers found in text: 333-273890
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CORRESP 1 filename1.htm Document F&G Annuities & Life, Inc. 801 Grand Avenue, Suite 2600 Des Moines, Iowa 50309 August 17, 2023 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F St., N.E. Washington, DC 20549 Re: F&G Annuities & Life, Inc. Registration Statement on Form S-4 File No. 333-273890 Ladies and Gentlemen: Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, F&G Annuities & Life, Inc., a Delaware corporation (the “Issuer”), and each of the guarantors set forth on the signature page hereto (together with the Issuer, the “Registrants”), respectfully request that the effective date of the Registration Statement on Form S-4 (File No. 333-273890), filed by the Registrants on August 10, 2023, be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:00 p.m. Eastern Time, on August 21, 2023, or as soon thereafter as practicable. The Registrants respectfully request that they be notified of such effectiveness by a telephone call to Dwight S. Yoo of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2573 and that such effectiveness also be confirmed in writing. Very truly yours, F&G ANNUITIES & LIFE, INC. By: /s/ Jodi Ahlman Name: Jodi Ahlman Title: General Counsel & Secretary GUARANTORS: CF BERMUDA HOLDINGS LIMITED FGL US HOLDINGS INC. FIDELITY & GUARANTY LIFE BUSINESS SERVICES, INC. FIDELITY & GUARANTY LIFE HOLDINGS, INC. By: /s/ Jodi Ahlman Name: Jodi Ahlman Title: Senior Vice President, General Counsel & Secretary cc: Dwight S. Yoo, Skadden, Arps, Slate, Meagher & Flom LLP [Signature Page to S-4 Acceleration Request]