Abacus Life, Inc. (Abacus or the Company) (NASDAQ: ABL), an alternative asset manager specializing in longevity and actuarial technology, has announced the pricing of its oversubscribed underwritten public offering of 10,000,000 shares of its common stock at a price to the public of US$8.00 per share. In connection with the offering, the underwriters also exercised the option to purchase up to an additional 1,500,000 shares of common stock at the public offering price. The gross proceeds from the offering, before deducting underwriting discounts and commissions and offering expenses, are expected to be approximately US$92 million. All of the shares in the public offering are to be sold by Abacus. Latham & Watkins LLP represents Abacus Life in the offering with a corporate team led by Houston partner Ryan Maierson and associate Om Pandya, with New York associate Abid Ahmed, and Houston associate Govin Kaggal. Advice was also provided on tax matters by Houston partners Bryant Lee and Jim Cole, with associate Dylan White; on insurance matters by New York partners Gary Boss and Analisa Dillingham, and New York counsel Benjamin Lee; on benefits matters by Los Angeles/Orange County partner Michelle Carpenter and Los Angeles/New York counsel Aryeh Zuber; and on data protection matters by Bay Area partner Michelle Gross, with associates Andrew Abokhair and Kiara Vaughn.~~