Company: SLDE
Filing Date: 2025-04-25
Form Type: DRSLTR
Source: 0000950123-25-003717
Chunk: 0

Company: Slide Insurance Holdings, Inc.
Filing Date: 2025-04-25
Form: DRSLTR
Chunk 0
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| Richard D. Truesdell, Jr. +1 212 450 4674 
 richard.truesdell@davispolk.com           |     | Davis Polk & Wardwell LLP 
 450 Lexington Avenue      
 New York, NY 10017        
 davispolk.com             |     | CONFIDENTIAL |

U.S. Securities and Exchange Commission Division of Corporation Finance Office of Finance 100 F Street, N.E., Room 4415 Washington, DC 20549-4631

| Att’n: | Shannon Davis |

Lory Empie Aisha Adegbuyi James Lopez Ladies and Gentlemen: On behalf of our client, Slide Insurance Holdings, Inc., a Delaware corporation (the “ Company” or “ Slide”), we are responding to the comments from the Staff (the “ Staff”) of the Securities and Exchange Commission (the “ Commission”) relating to the Company’s confidential draft Registration Statement on Form S-1(CIK No. 0001886428) (the “ Registration Statement”) contained in the Staff’s letter dated March 21, 2025. The Company has revised the Registration Statement and is confidentially submitting a revised draft of the Registration Statement (“ Submission No. 6”) together with this response letter. Submission No. 6 also contains certain additional updates and revisions. Set forth below are the Company’s responses to the Staff’s comments. For convenience, the Staff’s comments are repeated below in italics, followed by the Company’s responses to the comments. Where applicable, we have included page numbers to refer to the location in Submission No. 6 where revised language addressing a particular comment appears. Capitalized terms used but not defined herein are used as defined in Submission No. 6. Draft Registration Statement on Form S-1 Management’s Discussion and Analysis of Financial Condition and Results of Operations Revenue

| 1. | We note your disclosure on page 78 that states “The increase in net premiums written was primarily a                                                                                                   
 result of…new policies written resulting from acquired renewal rights of Florida homeowners’ policies with effective dates of February 2024 and later…”. Please tell us and revise your filing to more 
 clearly explain why new Farmers policies were only written for homeowners’ policies with effective dates of February 2024 and later to provide more clarity around the significance of this date.      |

Response:The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on pages 78 and 79 of Submission No. 6. The Company acquired policy