October 11, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street NE
Washington, D.C. 20549
Attn: Aisha Adegbuyi and Christian Windsor
| Re: | Abacus Life, Inc. |
Registration Statement on Form S-1
Filed July 25, 2023
File No. 333-273411
Dear Ms. Adegbuyi and Mr. Windsor:
Abacus Life, Inc. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:00 P.M. Washington, D.C. time, on October 13, 2023 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.
Very truly yours,
ABACUS LIFE, INC.
/s/ Jay Jackson
By:
Jay Jackson
Chief Executive Officer
cc: Brian Casey, Locke Lord LLP
Thomas Bohac, Locke Lord LLP
Robert Evans III, Locke Lord LLP