# EDGAR Filing Document

**Accession Number:** 0001814287
**File Stem:** 0001140361-25-045945
**Filing Date:** 2025-12
**Character Count:** 2750
**Document Hash:** 08501733310ef371d3b5e71aef426041
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-25-045945.hdr.sgml**: 20260428

**ACCESSION NUMBER**: 0001140361-25-045945

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251218

**FILER**: 

**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:** CORRESP

**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

#### Abacus Global Management, Inc.

#### 2101 Park Center Drive, Suite 200

#### Orlando, Florida 32835

December 18, 2025

#### <br>

#### VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Ms. Madeline Mateo

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| | |
|:---|:---|
| Re: | **Abacus Global Management, Inc.** |
|  | Registration Statement on Form S-3 |
|  | File No. 333-291789 |

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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 Global Management, Inc. (the "Company"). We respectfully request that the Registration Statement become effective as of 10:00 a.m. Eastern Time on December 22, 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 Patti Marks at (212) 819-7019 or, in her absence, Michelle Rutta at (212) 819-7864.

Thank you for your assistance in this matter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **ABACUS GLOBAL MANAGEMENT, INC.** | **ABACUS GLOBAL MANAGEMENT, INC.** |
| By: | /s/ Jay J. Jackson |
|  | Jay J. Jackson |
|  | President and Chief Executive Officer |

---

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| | |
|:---|:---|
| cc: | William H. McCauley, Abacus Global Management, Inc. |
|  | Michelle Rutta, White & Case LLP |
|  | Patti Marks, White & Case LLP |

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