ABACUS LIFE, INC.

2101 Park Center Drive, Suite 200

Orlando, Florida 32835

VIA EDGAR

November 13, 2024

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:			Madeleine Joy Mateo
			Christian Windsor
Re:			Abacus Life, Inc.
			Registration Statement on Form S-3
			Filed October 21, 2024
			File No. 333-282747

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, Abacus Life, Inc. hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 4:00 P.M., Eastern Standard Time, on November 14, 2024, or as soon as practicable thereafter.

Please direct any questions regarding this correspondence to our counsel, Ryan J. Maierson of Latham & Watkins LLP, at (713) 546-7420.

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

cc:			Ryan J. Maierson, Latham & Watkins LLP