# EDGAR Filing Document

**Accession Number:** 0001812360
**File Stem:** 0001213900-23-010648
**Filing Date:** 2023-2
**Character Count:** 2598
**Document Hash:** 272b2314310848515978983aa59b4599
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-010648.hdr.sgml**: 20230315

**ACCESSION NUMBER**: 0001213900-23-010648

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230213

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FOXO TECHNOLOGIES INC.
- **CENTRAL INDEX KEY:** 0001812360
- **STANDARD INDUSTRIAL CLASSIFICATION:** LIFE INSURANCE [6311]
- **IRS NUMBER:** 851050265
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 729 WASHINGTON AVE. N
- **STREET 2:** SUITE 600
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55401
- **BUSINESS PHONE:** (612) 562-9447

**MAIL ADDRESS:**
- **STREET 1:** 729 WASHINGTON AVE. N
- **STREET 2:** SUITE 600
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55401

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

**FOXO Technologies Inc.**

February 13, 2023

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission<br> Division of Corporation Finance<br> 100 F Street, N.E.<br> Washington, D.C. 20549

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| | |
|:---|:---|
| **RE:** | **FOXO Technologies Inc.** |

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**Amendment No. 2 to Registration Statement on Form S-1**

**Filed February 10, 2023**

**File No. 333-268980**

**Acceleration Request**

**Requested Date: Tuesday, February 14, 2023**

**Requested Time: 3:00 p.m. Eastern Time**

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the "***Registrant***") hereby requests that the Securities and Exchange Commission (the "***Commission***") take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-268980) (the "***Registration Statement***") to become effective on Tuesday, February 14, 2023, at 3:00 p.m. Eastern Time, or as soon thereafter as possible, or at such later time as the Registrant or its outside counsel, Mitchell Silberberg & Knupp LLP, may orally request via telephone call to the staff.

Once the Registration Statement has been declared effective, please orally confirm that event with our outside counsel by calling Blake Baron at (917) 546-7709.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| FOXO Technologies Inc. | FOXO Technologies Inc. |
| By: | */s/* Tyler Danielson |
|  | Tyler Danielson |
|  | Interim Chief Executive Officer |

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FOXO Technologies Inc. – 729 N. Washington Ave., Suite 600, Minneapolis, MN 55401– Tel: 612.562.9447