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