Company: SLDE
Filing Date: 2025-03-07
Form Type: DRSLTR
Source: 0000950123-25-003026
Chunk: 5

Company: Slide Insurance Holdings, Inc.
Filing Date: 2025-03-07
Form: DRSLTR
Chunk 5
---
 policies were offered to Truck Insurance policyholders upon expiration of their Truck Insurance policies, and the policies listed as underwritten in the table reflect such new policies that Slide underwrote. The Company regards these policies as any other new business policies produced in the normal course of business for purposes of accounting treatment, in accordance with ASC 944-20-05-3. 25. Variable Interest Entities, page F-62

| 11. | We note your disclosure of $107.2 million and $51.9 million at                                                                                                                                                          
 December 31, 2023 and 2022, respectively, of restricted cash and cash equivalents held by your consolidated variable interest entity (“VIE”), which “can be used only to settle specific reinsurance obligations of the 
 VIE as of the dates presented.” Please revise your presentation on the face of the balance sheet to separately present, and clearly label, these amounts. Please refer to ASC 810-10-45-25.                             |

Response: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on pages F-3, F-18and F-24of Submission No. 5. General

| 12. | We note revised disclosure regarding the Substantial Ownership Requirement. Please revise such references to                                                     
 include the pertinent quantitative threshold(s). Additionally, please revise to identify the document(s) and specific provision(s) establishing the requirement. |

Response: The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on pages 11, 59, 63, 121, 128, 130 and 131 of Submission No. 5 to note that the Substantial Ownership Requirement is defined in Sections 1.01 and 4.02(g) in the Stockholders Agreement as requiring 10% of the aggregate number of outstanding shares of the Company’s common stock to be beneficially held by the Pre-IPOSignificant Stockholders. * * *

| CONFIDENTIAL |

We hope the foregoing answers are responsive to your comments. Please do not hesitate to contact me at (212) 450-4674( richard.truesdell@davispolk.com) or Joseph S. Payne at (212) 450-3378( joseph.payne@davispolk.com) if you have any questions regarding the foregoing or if we may provide any additional information. Very truly yours,

| /s/ Richard D. Truesdell, Jr. |     |                                                         |
| cc:                           |     | Bruce