Company: SLDE
Filing Date: 2025-03-07
Form Type: DRSLTR
Source: 0000950123-25-003026
Chunk: 0

Company: Slide Insurance Holdings, Inc.
Filing Date: 2025-03-07
Form: DRSLTR
Chunk 0
---
| 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: | Katharine Garrett |

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 February 21, 2025. The Company has revised the Registration Statement and is confidentially submitting a revised draft of the Registration Statement (“ Submission No. 5”) together with this response letter. Submission No. 5 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. 5 where revised language addressing a particular comment appears. Capitalized terms used but not defined herein are used as defined in Submission No. 5. Draft Registration Statement on Form S-1 Prospectus Summary

| 1. | We note your response to prior comment 1, as well as your revised disclosure on page 6, which indicates that                                                                                                                                  
 you intend to close the acquisition of Pawtucket Insurance Company (“PIC”) prior to the consummation of your securities offering. Please tell us your consideration of including pro forma financial statements, according to the guidance in 
 Rule 11-01 of Regulation S-X, and financial statements of PIC, according to the guidance in Rule 3-05 of Regulation S-X, in your filing.                                                                                                      |

Response:The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on pages 5, 6 and F-44of Submission No. 5