# EDGAR Filing Document

**Accession Number:** 0001812360
**File Stem:** 0001641172-25-013880
**Filing Date:** 2025-6
**Character Count:** 2647
**Document Hash:** a3d5d3416103351e8e18f6634152b75a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-013880.hdr.sgml**: 20250709

**ACCESSION NUMBER**: 0001641172-25-013880

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250605

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FOXO TECHNOLOGIES INC.
- **CENTRAL INDEX KEY:** 0001812360
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH [8731]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 851050265
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 477 SOUTH ROSEMARY AVENUE
- **STREET 2:** SUITE 224
- **CITY:** WEST PALM BEACH
- **STATE:** FL
- **ZIP:** 33401
- **BUSINESS PHONE:** (612) 800-0059

**MAIL ADDRESS:**
- **STREET 1:** 477 SOUTH ROSEMARY AVENUE
- **STREET 2:** SUITE 224
- **CITY:** WEST PALM BEACH
- **STATE:** FL
- **ZIP:** 33401

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Delwinds Insurance Acquisition Corp.
- **DATE OF NAME CHANGE:** 20200518

**FOXO TECHNOLOGIES INC.**

**477 South Rosemary Avenue**

**Suite 224**

**West Palm Beach, FL 33401**

June 5, 2025

**<u>VIA EDGAR</u>**

**Division of Corporation Finance**

**Office of Industrial Applications and Services**

**Securities and Exchange Commission**

**Washington, DC 20549**

Attention: Ms. Sawicki

Re: FOXO Technologies Inc. <br> Registration Statement on Form S-1 <br> SEC File No. 333-287818

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned, on behalf of FOXO Technologies Inc., a Delaware corporation (the "**Issuer**"), respectfully requests that the effective date of the Registration Statement on Form S-1 referenced above be accelerated so that it will become effective at 5:15 P.M., Eastern Time, on June 9, 2025, or as soon as practicable thereafter.

There are no underwriters in connection with the registration and, therefore, no request for acceleration or consent by an underwriter has been filed herewith.

The Issuer hereby authorizes Brian Higley of Business Legal Advisors, LLC to orally modify or withdraw this request for acceleration. If you have any questions regarding the foregoing, please contact Mr. Higley at (801) 634-1984 or by e-mail (<u>brian@businesslegaladvisor.com</u>).

Thank you in advance for your assistance.

Very truly yours,

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| | |
|:---|:---|
| **FOXO Technologies Inc.** | **FOXO Technologies Inc.** |
| By: | */s/ Seamus Lagan* |
| Name: | Seamus Lagan |
| Title: | CEO |

---

cc: Brian Higley, Esq., Business Legal Advisors, LLC