Table of Contents As filed with the Securities and Exchange Commission on September 29, 2023. Registration No. 333-273411 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 AMENDMENT No. 2 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) (State or Other Jurisdiction of Incorporation or Organization) Delaware 6282 85-1210472 (Primary Standard Industrial Classification Code Number) 2101 Park Center ...

Table of Contents As filed with the Securities and Exchange Commission on September 29, 2023. Registration No. 333-274553 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 AMENDMENT No. 1 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) (State or Other Jurisdiction of Incorporation or Organization) Delaware 6282 85-1210472 (Primary Standard Industrial Classification Code Number) 2101 Park Center ...

Washington, D.C. 20549 FORM S-1 Table of Contents As filed with the Securities and Exchange Commission on September 15, 2023. Registration No. 333- UNITED STATES SECURITIES AND EXCHANGE COMMISSION REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) (State or Other Jurisdiction of Incorporation or Organization) Delaware 6282 85-1210472 (Primary Standard Industrial Classification Code Number) 2101 Park Center Drive, Suite 170 Orlando ...

Table of Contents As filed with the Securities and Exchange Commission on September 15, 2023. (Exact Name of Registrant as Specified in Its Charter) (State or Other Jurisdiction of Incorporation or Organization) Registration No. 333-273411 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 AMENDMENT 1 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Abacus Life, Inc. Delaware 6282 85-1210472 (Primary Standard Industrial Classification Code Number) 2101 Park Center Dri ...

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2023 OR o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _____ to _____ Commission file number 001-39403 Abacus Life, Inc. (Exact name of registrant as specified in its charter) Delaware 85-1210472 ...

Table of Contents As filed with the Securities and Exchange Commission on July 25, 2023. Registration No. 333- UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Abacus Life, Inc. (Exact Name of Registrant as Specified in Its Charter) (State or Other Jurisdiction of Incorporation or Organization) Delaware 6282 85-1210472 (Primary Standard Industrial (I.R.S. Employer Identification No.) Classification Code Number) 2101 Park ...

Financial Performance - For the three months ended March 31, 2023, the company reported a net loss of $143,746, with operating costs of $1,323,082, offset by a change in fair value of warrant liability of $1,176,750 and interest income of $2,586 [150]. - Cash used in operating activities for the three months ended March 31, 2023, was $198,953, influenced by changes in operating assets and liabilities totaling $1,519,449 [153]. - The company generated non-operating income primarily from changes in fair value of warrant liability and interest income, but does not expect to generate operating revenues until after completing the initial business combination [149]. Cash and Securities - As of March 31, 2023, the company had cash and marketable securities held in the Trust Account amounting to $29,385,397, a decrease from $99,222,704 as of December 31, 2022 [158]. - The company withdrew $187,982 of interest earned on the Trust Account during the period ended March 31, 2023 [158]. Business Combination - The proposed business combination with LMA and Abacus is expected to be consummated in the first half of 2023, with an aggregate merger consideration of approximately $531.8 million [147]. - The company has committed to repay loans from the Sponsor upon consummation of a business combination, with up to $1,500,000 of such loans potentially convertible into warrants [160]. - As of April 17, 2023, the Sponsor has loaned a total of $1,500,000 for working capital purposes, which is interest-free and repayable upon the completion of a business combination [170]. Debt and Liabilities - The company has no long-term debt or off-balance sheet arrangements as of March 31, 2023 [166]. - The company has negative working capital of $16,167,458 as of March 31, 2023, primarily due to accrued expenses related to searching for target businesses and negotiating business combination agreements [152]. - As of March 31, 2023, the balance under the First Extension Note was $1,924,356, and under the Second Extension Note was $282,500 [171]. - By May 24, 2023, $377,000 had been deposited under the Second Extension Note, with monthly deposits of $94,250 until July 27, 2023 [171]. - The First Extension Note allows conversion of up to $1,500,000 into warrants at a price of $1.50 per share, while the Second Extension Note allows conversion of up to $500,000 under the same terms [172]. Internal Controls - The company reported that its disclosure controls and procedures were not effective due to material weaknesses in internal control over financial reporting [180]. - Management plans to enhance internal controls by improving access to accounting literature and increasing communication with third-party professionals [181]. - There were no changes in internal control over financial reporting during the most recent fiscal quarter that materially affected the company's internal controls [182]. - The company has identified critical accounting policies that may materially differ from actual results, impacting reported amounts of assets and liabilities [173]. - The company adopted ASU 2020-06 on January 1, 2022, which had no impact on its accounting practices [177]. Administrative Expenses - The company incurred $60,000 in fees for office space and administrative support for the three months ending March 31, 2023, consistent with the previous year [167]. Equity - The Class A common stock subject to possible redemption is classified as temporary equity, reflecting certain redemption rights outside the company's control [175].

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2022 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM TO Commission File Number 001-39403 East Resources Acquisition Company (Exact name of Registrant as specified in its Charter) | Delaware | 85-1210472 | | --- | --- ...