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United States securities and exchange commission logo
January 3, 2024
John H. Ruiz
Chief Executive Officer
MSP Recovery, Inc.
2701 Le Jeune Road, Floor 10
Coral Gables, FL 33134
Re: MSP Recovery, Inc.
Amendment No. 1 to
Registration Statement on Form S-1
Filed December 8,
2023
File No. 333-269346
Dear John H. Ruiz:
We have reviewed your amended registration statement and have the
following
comments.
Please respond to this letter by amending your registration
statement and providing the
requested information. If you do not believe a comment applies to your
facts and circumstances
or do not believe an amendment is appropriate, please tell us why in
your response.
After reviewing any amendment to your registration statement and
the information you
provide in response to this letter, we may have additional comments.
Form S-1 filed December 8, 2023
Prospectus Summary
Recent Developments, page 8
1. Please provide
disclosure in your "Recent Developments" section regarding the SEC
investigation that you
discuss on pages 44 and 124.
Risk Factors, page 15
2. Please provide risk
factor disclosure regarding the first priority lien on all sources of
revenue of the company
under the Virage MTA Amendment. Address the impact of the
lien on your revenue
and discuss the risks and uncertainties to your operations and
shareholders.
John H. Ruiz
FirstName LastNameJohn H. Ruiz
MSP Recovery, Inc.
Comapany
January NameMSP Recovery, Inc.
3, 2024
January
Page 2 3, 2024 Page 2
FirstName LastName
Please contact Lauren Pierce at 202-551-3887 or Jan Woo at 202-551-3453
with any
other questions.
Sincerely,
Division of Corporation
Finance
Office of Technology
cc: Adam Buehler, Esq.