F&G Annuities & Life, Inc.
801 Grand Avenue, Suite 2600
Des Moines, Iowa 50309
December 5, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attn: Robert Arzonetti
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| Re: | F&G Annuities & Life, Inc. |
| Registration Statement on Form S-3 |
| File No. 333-275867 |
Ladies and Gentlemen:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, F&G Annuities & Life, Inc., a Delaware corporation (the “Issuer”), and each of the guarantors set forth on the signature page hereto (together with the Issuer, the “Registrants”) respectfully request that the effective date of the Registration Statement on Form S-3 (File No. 333-275867), filed by the Registrants on December 1, 2023, be accelerated by the Securities and Exchange Commission to 4 p.m. Eastern Time, on December 7, 2023, or as soon thereafter as practicable.
The Registrants respectfully request that they be notified of such effectiveness by a telephone call to Dwight S. Yoo of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2573 and that such effectiveness also be confirmed in writing.
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| Very truly yours, |
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| F&G ANNUITIES & LIFE, INC. |
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| By: | /s/ Jodi Ahlman |
| Name: | Jodi Ahlman |
| Title: | General Counsel & Secretary |
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| GUARANTORS: | |
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| CF BERMUDA HOLDINGS LIMITED |
| FGL US HOLDINGS INC. |
| FIDELITY & GUARANTY LIFE BUSINESS SERVICES, INC. |
| FIDELITY & GUARANTY LIFE HOLDINGS, INC. |
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| By: | /s/ Jodi Ahlman | |
| Name: | Jodi Ahlman | |
| Title: | Senior Vice President, General Counsel & Secretary |
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| cc: | Dwight S. Yoo, Skadden, Arps, Slate, Meagher & Flom LLP |
[Signature Page to S-3 Acceleration Request]
