Company: SLDE
Filing Date: 2025-01-22
Form Type: DRSLTR
Source: 0000950123-25-000503
Chunk: 0

Company: Slide Insurance Holdings, Inc.
Filing Date: 2025-01-22
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 |

January 22, 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: | 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 September 20, 2024, as supplemented by the Staff’s letter dated September 24, 2024. The Company has revised the Registration Statement and is confidentially submitting a revised draft of the Registration Statement (“ Submission No. 4”) together with this response letter. Submission No. 4 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. 4 where revised language addressing a particular comment appears. Capitalized terms used but not defined herein are used as defined in Submission No. 4. Draft Registration Statement on Form S-1 General

Response:The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on page 6 of Submission No. 4.

| CONFIDENTIAL |

Notes to Consolidated Financial Statements Notes to Consolidated Financial Statements, page F-28

| 2. | We note your response to prior comment 8, which explains that your policy acquisitions generally do not meet                                                                                                                                      
 the definition of a business combination. Further,