Company: SLDE
Filing Date: 2025-05-23
Form Type: CORRESP
Source: 0001193125-25-125848
Chunk: 0

Company: Slide Insurance Holdings, Inc.
Filing Date: 2025-05-23
Form: CORRESP
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 |

May 23, 2025

| Re: | Slide Insurance Holdings, Inc. |

Draft Registration Statement on Form S-1 Submitted on June 18, 2024 CIK No. 0001886428 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 May 9, 2025. The Company has revised the Registration Statement and is publicly filing via EDGAR a further amended Registration Statement together with this response letter. 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 the Registration Statement where revised language addressing a particular comment appears. Capitalized terms used but not defined herein are used as defined in the Registration Statement. Draft Registration Statement on Form S-1 Management’s Discussion and Analysis of Financial Condition and Results of Operations Revenue

| 1. | We note that the significant increase in premiums written and earned since 2023 have been primarily                                                                                                                                        
 attributable to assumptions of policies from Citizens Property Insurance Corporation (“Citizens”). Please revise, here or where appropriate, to clearly describe your arrangement with Citizens and the process for assuming policies from 
 Citizens’ take-out program. For example, and without limitation, please address:                                                                                                                                                           |

| • |     | Summarize the typical terms of the timing and process surrounding how and when you may assume these 
 policies,                                                                                           |

| •