<SEC-DOCUMENT>0001193125-23-267328-index.html : 20231204
<SEC-HEADER>0001193125-23-267328.hdr.sgml : 20231204
<ACCEPTANCE-DATETIME>20231031172258
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-23-267328
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231031

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Abacus Life, Inc.
		CENTRAL INDEX KEY:			0001814287
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTMENT ADVICE [6282]
		IRS NUMBER:				851210472
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2101 PARK CENTER DRIVE, SUITE 170
		CITY:			ORLANDO
		STATE:			FL
		ZIP:			32835
		BUSINESS PHONE:		(800) 561-4148

	MAIL ADDRESS:	
		STREET 1:		2101 PARK CENTER DRIVE, SUITE 170
		CITY:			ORLANDO
		STATE:			FL
		ZIP:			32835

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	East Resources Acquisition Co
		DATE OF NAME CHANGE:	20200605
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>