United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Irene Paik
Re: Emergent Capital, Inc. Registration Statement on Form S-1 (Registration No. 333-220187)
Dear Ms. Paik:
Emergent Capital, Inc. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced registration statement so that such registration statement will become effective as of 10:00 a.m., September 28, 2017, or as soon thereafter as practicable. Once such registration statement has been declared effective, please orally confirm that event with our counsel, Holland & Knight, by calling Rodney H. Bell at (305) 789-7639.
Very truly yours,
Emergent Capital, Inc.
By: | /s/ Patrick J. Curry |
|
Interim Chief Executive Officer |
|