0000000000-23-004572.txt : 20230628 0000000000-23-004572.hdr.sgml : 20230628 20230503114104 ACCESSION NUMBER: 0000000000-23-004572 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230503 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: FOXO TECHNOLOGIES INC. CENTRAL INDEX KEY: 0001812360 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH [8731] IRS NUMBER: 851050265 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 729 WASHINGTON AVE. N STREET 2: SUITE 600 CITY: MINNEAPOLIS STATE: MN ZIP: 55401 BUSINESS PHONE: (612) 562-9447 MAIL ADDRESS: STREET 1: 729 WASHINGTON AVE. N STREET 2: SUITE 600 CITY: MINNEAPOLIS STATE: MN ZIP: 55401 FORMER COMPANY: FORMER CONFORMED NAME: Delwinds Insurance Acquisition Corp. DATE OF NAME CHANGE: 20200518 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: FOXO TECHNOLOGIES INC. CENTRAL INDEX KEY: 0001812360 STANDARD INDUSTRIAL CLASSIFICATION: LIFE INSURANCE [6311] IRS NUMBER: 851050265 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 729 WASHINGTON AVE. N STREET 2: SUITE 600 CITY: MINNEAPOLIS STATE: MN ZIP: 55401 BUSINESS PHONE: (612) 562-9447 MAIL ADDRESS: STREET 1: 729 WASHINGTON AVE. N STREET 2: SUITE 600 CITY: MINNEAPOLIS STATE: MN ZIP: 55401 FORMER COMPANY: FORMER CONFORMED NAME: Delwinds Insurance Acquisition Corp. DATE OF NAME CHANGE: 20200518 PUBLIC REFERENCE ACCESSION NUMBER: 0001213900-23-033298 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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end TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 3, 2023 Blake Baron Partner Mitchell Silberberg & Knupp LLP 2049 Century Park East, 18th Floor Los Angeles, CA 90064 Re: FOXO TECHNOLOGIES INC. Schedule TO-I (PIK Notes) Filed April 27, 2023 File No. 005-91932 Dear Blake Baron: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Schedule TO-I (PIK Notes) Offer to Amend -- The Offer -- Financial Information Regarding the Company, page 18 1. It appears, based on the response to Item 10 of the Schedule TO, that Foxo financial information disclosure has been incorporated by reference to satisfy that item requirement. Revise to include the complete summarized financial information required by Item 1010(c) of Regulation M-A. We remind you that the filing persons are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Blake Baron Mitchell Silberberg & Knupp LLP May 3, 2023 Page 2 Please direct any questions to Daniel Duchovny at 202-551-3619. FirstName LastNameBlake Baron Sincerely, Comapany NameMitchell Silberberg & Knupp LLP Division of Corporation Finance May 3, 2023 Page 2 Office of Mergers & Acquisitions FirstName LastName