I don't think that it would be. Abstract nouns refer to nouns without a presence in the physical world. Examples of this are consideration, and opinion. However, "he" likely has physical presence unless "he" is an idea. "me" is obviously a physical being, but "good" is the only abstract noun here, as "good" isn't an object.
If you're referring to the sentence as a whole, it is not an abstract noun, as sentences can't be nouns. Just making sure you know.
Hope that helps. Let me know if I've misinterpreted your question.