FGL Holdings
90 Sterling House, 16 Wesley Street
Hamilton HM CX, Bermuda
| January 12, 2018 |
VIA EDGAR
Suzanne Hayes
Assistant Director
AD Office 1 — Healthcare and Insurance
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | FGL Holdings | |
| Registration Statement on Form S-3 | ||
| File No. 333- 222232 |
Dear Ms. Hayes:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, FGL Holdings hereby requests acceleration of effectiveness of the above referenced Registration Statement so as to permit it to become effective at 4:00 p.m. EST on January 16, 2018, or as soon thereafter as practicable.
[Signature Page Follows]
| Very truly yours, | |
| /s/ Eric L. Marhoun | |
| Eric L. Marhoun | |
| Secretary and General Counsel |
| cc: | Winston & Strawn LLP |