Company: SLDE
Filing Date: 2025-04-28
Form Type: DRSLTR
Source: 0000950123-25-003800
Chunk: 0

Company: Slide Insurance Holdings, Inc.
Filing Date: 2025-04-28
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”), set forth below is the Company’s response to the request for supplemental information made by 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”). The request related to the Company’s response in its letter dated March 7, 2025 to comment number 4 in the Staff’s letter dated February 21, 2025 – and specifically the treatment of assumed policies from Citizens. The Staff’s original comment is reproduced below in italics and is followed by the Company’s supplemental response. Capitalized terms used but not defined herein are used as defined in the draft of the Registration Statement confidentially submitted to the Commission on April 25, 2025. Management’s Discussion and Analysis of Financial Condition and Results of Operations We note your disclosures on pages 78 and 82 which describe your assumed policies from Citizens and your acquired policies from St. Johns Insurance Company, United Property & Casualty Insurance Company, and Truck Insurance Exchange. Please tell us how you considered whether historical financial information about the acquired and assumed blocks of insurance policies is necessary for investors to understand your future operations . Please include, but do not limit your analysis to, your consideration of the guidance in Rule 11-01(d)of Regulation S-X.If you determine that historical financial information about the acquired and assumed blocks of insurance policies is necessary, please describe the nature of such information that you believe would provide an understanding of your future operations. Response: The Company respectfully advises the Staff that it does not believe that the policies it has acquired from Citizens constitute a “business” within the meaning of Rule 11-01(d)of Regulation S-X