# EDGAR Filing Document

**Accession Number:** 0001814287
**File Stem:** 0000000000-25-007238
**Filing Date:** 2025-7
**Character Count:** 6662
**Document Hash:** c446969902b5d917e4e77aaafd4126dc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007238.hdr.sgml**: 20250925

**ACCESSION NUMBER**: 0000000000-25-007238

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250709

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Abacus Global Management, Inc.
- **CENTRAL INDEX KEY:** 0001814287
- **STANDARD INDUSTRIAL CLASSIFICATION:** INVESTMENT ADVICE [6282]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 851210472
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 005-91592

**BUSINESS ADDRESS:**
- **STREET 1:** 2101 PARK CENTER DRIVE, SUITE 200
- **CITY:** ORLANDO
- **STATE:** FL
- **ZIP:** 32835
- **BUSINESS PHONE:** (800) 561-4148

**MAIL ADDRESS:**
- **STREET 1:** 2101 PARK CENTER DRIVE, SUITE 200
- **CITY:** ORLANDO
- **STATE:** FL
- **ZIP:** 32835

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Abacus Life, Inc.
- **DATE OF NAME CHANGE:** 20230705

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** East Resources Acquisition Co
- **DATE OF NAME CHANGE:** 20200605
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001628280-25-033411

## Text-Extract

```

                                                            July 9, 2025

Jay J. Jackson
Chief Executive Officer
Abacus Global Management, Inc.
2101 Park Center Drive, Suite 200
Orlando, Florida 32835

        Re: Abacus Global Management, Inc.
            Schedule TO-I Filed June 30, 2025
            File No. 005-91592
Dear Jay J. Jackson:

       We have reviewed your filing and have the following comments.

        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.
All defined terms used herein have the same meaning as in your offer materials,
unless
otherwise indicated.

Schedule TO-I Filed June 30, 2025
General

1.     Since the Offer commenced upon the filing of the registration statement,
the statement
       on the cover page that the Prospectus/Offer to Exchange is    subject to
completion
       and    preliminary    is inapplicable. Please revise accordingly. Refer
to Telephone
       Interpretation I.E.2 in the July 2001 supplement to our    Manual of
Publicly Available
       Telephone Interpretations    that is available on the Commission   s
website at
       http://www.sec.gov.
2.     The safe harbor for forward-looking statements contained in the Private
Securities
       Litigation Reform Act of 1995 (PSLRA) does not apply to statements made
in
       connection with a tender offer. See Section 27A(b)(2)(C) of the
Securities Act and
       Section 21E(b)(2)(C) of the Exchange Act. Therefore, please delete or
revise the
       reference to these safe harbor provisions found on page i of the
Prospectus/Offer to
       Exchange.
 July 9, 2025
Page 2
3.     Refer to the following statement on page 17 of the Prospectus/Offer to
Exchange:
          The determination by us as to whether any condition has been
satisfied shall be
       conclusive and binding on all parties.    Please revise this and similar
statements
       throughout your offer materials (such as on pages 20 and 22) to include
a qualifier
       that warrant holders are not foreclosed from challenging your
determinations in a
       court of competent jurisdiction.
Item 5. Past Contracts, Transactions, Negotiations, and Agreements

4.     We note the description of the Tender and Support Agreements at the
bottom of page
       38 of the Prospectus/Offer to Exchange. Please revise this description
to identify all
       parties to the agreements. See Item 1005(e) of Regulation M-A.
Item 8. Interest in Securities of the Subject Company

5.     In footnote (1) on pages 23-24 of the Prospectus/Offer to Exchange, we
note Mr.
       Pegula   s disclaimer of beneficial ownership "other than to the extent
of any pecuniary
       interest he may have therein, directly or indirectly." Please note that
beneficial
       ownership is not determined based on pecuniary interest. See Rule
13d-3(a). Please
       revise.
Item 10. Financial Statements

6.     We note that your response to Item 1010(a) of Regulation M-A
incorporates by
       reference    [t]he financial statements and other financial information
of the Company
       included in the Prospectus/Offer to Exchange.    On page 57, the
Prospectus/Offer to
       Exchange in turn incorporates by reference, among other SEC filings: (a)
the
       Company   s Annual Report on Form 10-K for the year ended December 31,
2024,
       filed on March 28, 2025, and (b) the Company   s Quarterly Report on
Form 10-Q for
       the quarter ended March 31, 2025, filed on May 8, 2025. Please revise to
include an
       express statement that the financial statements from the Company   s
latest Annual
       Report on Form 10-K and Quarterly Report on Form 10-Q are incorporated
by
       reference into your Schedule TO, and clearly identify the relevant
matter incorporated
       by reference by page, paragraph, caption or otherwise. See Instruction 3
to Item 10 of
       Schedule TO.
7.     See our last comment above. Where a filing person elects to incorporate
by reference
       the information required by Item 1010(a) of Regulation M-A, all of the
summarized
       financial information required by Item 1010(c) must be disclosed in the
document
       furnished to security holders. See Instruction 6 to Item 10 of Schedule
TO and
       Telephone Interpretation I.H.7 in the July 2001 supplement to our
Manual of
       Publicly Available Telephone Interpretations.    Please revise your
disclosure to
       include the information required by Item 1010(c) of Regulation M-A and
disseminate
       the amended disclosure as required by Rule 13e-4(e)(3).
 July 9, 2025
Page 3

        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.

       Please direct any questions to Shane Callaghan at 202-551-6977.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Mergers &
Acquisitions

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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