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J. Thomas Cookson

Partner

Shutts & Bowen LLP

200 South Biscayne Boulevard
Suite 4100
Miami, FL 33131

DIRECT (305) 379-9141

EMAIL TCookson@shutts.com

 

January 3, 2025

 

VIA EDGAR

 

Jane Park

United States Securities and Exchange Commission

100 F Street

Washington, D.C. 20549

 

  Re: FOXO Technologies Inc.
    Amendment No. 1 to Preliminary Proxy Statement on Schedule 14A
    Filed December 13, 2024
    File No. 001-39783

 

Dear Ms. Park:

 

On behalf of FOXO Technologies Inc., a Delaware corporation (the “Company”), we hereby are filing Amendment No. 2 to the Preliminary Proxy Statement on Schedule 14A. Please note that the proxy statement now relates to a special meeting of stockholders. The Company intends to file the definitive proxy statement early next week.

 

If you have any questions, please contact me at (305) 379-9141. Thank you for your assistance and Happy New Year.

 

  Very truly yours,
   
  Shutts & Bowen LLP
   
  /s/ J. Thomas Cookson
  J. Thomas Cookson

 

JC:/ieb

 

cc: Seamus Lagan
  FOXO Technologies Inc.