0000000000-24-012361.txt : 20241213 0000000000-24-012361.hdr.sgml : 20241213 20241106183609 ACCESSION NUMBER: 0000000000-24-012361 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20241106 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Abacus Life, Inc. CENTRAL INDEX KEY: 0001814287 STANDARD INDUSTRIAL CLASSIFICATION: INVESTMENT ADVICE [6282] ORGANIZATION NAME: 02 Finance IRS NUMBER: 851210472 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 333-282747 BUSINESS ADDRESS: STREET 1: 2101 PARK CENTER DRIVE, SUITE 200 CITY: ORLANDO STATE: FL ZIP: 32835 BUSINESS PHONE: (800) 561-4148 MAIL ADDRESS: STREET 1: 2101 PARK CENTER DRIVE, SUITE 200 CITY: ORLANDO STATE: FL ZIP: 32835 FORMER COMPANY: FORMER CONFORMED NAME: East Resources Acquisition Co DATE OF NAME CHANGE: 20200605 PUBLIC REFERENCE ACCESSION NUMBER: 0001628280-24-043163 LETTER 1 filename1.pdf begin 644 filename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P,# P,"!N( HP,# P,# P,#$U(# P,# P(&X@"C P,# P,#(Q M.3(@,# P,# @;B *,# P,# P,C(X,B P,# P,"!N( HP,# P,# Q-S(S(# P M,# P(&X@"C P,# P,#$T.3@@,# P,# @;B *,# P,# P,3,V,R P,# P,"!N M( HP,# P,# R,SF4@,30^/@HE M:51E>'0M0V]R92TW+C(N- HE:51E>'0M<&1F2%1-3"TT+C N- IS=&%R='AR /968*,C@S,#(*)25%3T8* end TEXT-EXTRACT 2 filename2.txt November 6, 2024 Jay J. Jackson President and CEO Abacus Life, Inc. 2101 Park Center Drive, Suite 200 Orlando, FL 32835 Re: Abacus Life, Inc. Registration Statement on Form S-3 Filed October 21, 2024 Response Letter Submitted November 4, 2024 File No. 333-282747 Dear Jay J. Jackson: We have reviewed your response letter received November 4, 2024 and have the following comments. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our November 1, 2024 letter. Response Letter Received November 4, 2024 Risk Factors , page 6 1. We note your response to comment one and two, noting Mr. Jackson's vacated director role and your ownership interest in Lapetus. We also note that Lapetus provides information that is incorporated into your underwriting model. Revise your risk factor disclosure related to the potential to misvalue life insurance policies to note your ownership interest in one of the service providers that support your valuation activities. Please contact Madeleine Mateo at 202-551-3465 or Christian Windsor at 202-551- 3419 with any questions. November 6, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Finance cc: Ryan Maierson, Esq.