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Abacus Life, Inc.

2101 Park Center Drive, Suite 200

Orlando, Florida 32835

January 31, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Aisha Adegbuyi

Re:						Abacus Life, Inc.
						Registration Statement on Form S-3
						File No. 333-284325

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) of Abacus Life, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on February 4, 2025, or as soon as practicable thereafter.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, White & Case LLP, by calling Michelle Rutta at (212) 819-7864 or, in her absence, Patti Marks at (212) 819-7019.

Thank you for your assistance in this matter.

Very truly yours,
ABACUS LIFE, INC.
By:						/s/ Jay J. Jackson
						Jay J. Jackson
						President and Chief Executive Officer

cc:						William H. McCauley, Abacus Life, Inc.
						Chris Romaine, Abacus Life, Inc.
						Michelle Rutta, White & Case LLP
						Patti Marks, White & Case LLP