February 7, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street NE
Washington, D.C. 20549
Attn: John Stickel
| Re: | Abacus Life, Inc. |
Registration Statement on Form S-1
Filed January 31, 2024
File No. 333-276795
Dear Mr. Stickel
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 12:00 P.M. Washington, D.C. time, on February 9, 2024 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.
Please contact Robert Evans, of Locke Lord LLP, counsel to the Registrant, at (212) 912-2728, or Will Barnard of Locke Lord LLP, at (212) 912-2739 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Very truly yours, |
| ABACUS LIFE, INC. |
| /s/ Jay Jackson |
| Jay Jackson |
| Chief Executive Officer |
