Company: SLDE
Filing Date: 2025-03-07
Form Type: DRSLTR
Source: 0000950123-25-003026
Chunk: 3

Company: Slide Insurance Holdings, Inc.
Filing Date: 2025-03-07
Form: DRSLTR
Chunk 3
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 the acquired and assumed blocks of insurance policies had any of the following attributes: (i) physical facilities, (ii) employee base, (iii) market distribution system, (iv) sales force, (v) customer base, (vi) operating rights, (vii) production techniques or (viii) trade names. Because the acquired and assumed blocks of insurance policies had no other assets and no employees, liabilities or revenue-producing or other operating activity, the Company believes that the acquisition and assumption of the blocks of insurance policies does not constitute the acquisition of a business and, accordingly, that historical financial information is not required under Rule 3-05(a)(2)of Regulation S-X.Further, the insurance policies were written with the Company’s rates and using the Company’s forms upon their acquisition and assumption, and so their historic performance at St. Johns Insurance Company, United Property & Casualty Insurance Company, and Truck Insurance Exchange provides no additional relevant information that would be helpful for investors to understand our future operations.

| 5. | Please disclose, within the tables and related discussion on pages 78 and 82 or elsewhere in the filing, the                                                                                                                      
 rate of renewals on your acquired and assumed policies for each reporting period presented. Please provide these renewal rates disaggregated by source of policy (e.g., Citizens Policies, UPC Policies, Organic Policies, etc.). |

Response:The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on page 78 of Submission No. 5.

| CONFIDENTIAL |

Response:The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on page 78 of Submission No. 5. Expenses

Response:The Company respectfully acknowledges the Staff’s comment and advises the Staff that the Company has removed the discussion of interim financial information for the nine months ended September 30, 2024 and 2023 throughout the disclosure. Consolidated Financial Statements Consolidated Balance Sheets

| 8. | Please revise your presentation on the face of the balance sheet, of both the annual and interim financial                       
 statements, to include the number of issued and outstanding shares of common stock. Please refer to Rule 5-02 of Regulation S-X. |

Response:The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on page F-3of Submission No. 5. Notes to Consolidated Financial Statements Notes to Consolidated Financial Statements for the nine months ended September 30, 2024 and 2023 1. Nature of Business and Significant Accounting Policies, page F-7