ABACUS LIFE, INC.
2101 Park Center Drive, Suite 170
Orlando, Florida 32835
VIA EDGAR
June 17, 2024
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Aisha Adegbuyi | ||||
| Christian Windsor | |||||
| Re: | Abacus Life, Inc. | ||||
| Registration Statement on Form S-1 | |||||
| Filed May 10, 2024 | |||||
| File No. 333-279347 | |||||
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, Abacus Life, Inc. hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 2:00 P.M., Eastern Standard Time, on June 20, 2024, or as soon as practicable thereafter.
Please direct any questions regarding this correspondence to our counsel, Ryan J. Maierson of Latham & Watkins LLP, at (713) 546-7420.
| Very truly yours, | |||||
| ABACUS LIFE, INC. | |||||
| /s/ Jay J. Jackson | |||||
| Name: | Jay J. Jackson | ||||
| Title: | President and Chief Executive Officer | ||||
| cc: | Ryan J. Maierson, Latham & Watkins LLP | ||||