Company: OXBRW
Filing Date: 2025-05-05
Form Type: CORRESP
Source: 0001641172-25-008665
Chunk: 0

Company: OXBRIDGE RE HOLDINGS Ltd
Filing Date: 2025-05-05
Form: CORRESP
Chunk 0
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April 1, 2025

VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Attn: Alyssa Wall and Amanda Ravitz

Re: Oxbridge Re Holdings Limited
Definitive Proxy Statement on Schedule 14A
Filed May 1, 2023
File No. 001-36346

Dear Ms. Wall and Ms. Ravitz:

We are writing in response to the comment letter dated
January 3, 2024 (the “Comment Letter”), from the staff of the Division of Corporation Finance (the “Staff”) of
the U.S. Securities and Exchange Commission (the “Commission”) with respect to the above-referenced filing of Oxbridge Re
Holdings Limited (the “Company”).

We appreciate the Staff’s comments
and have addressed each of the matters raised in Items 1, 2, and 3 of the Comment Letter in our most recent Pay versus Performance disclosures
included in the Company’s Definitive Proxy Statement on Schedule 14A filed with the Commission on April 29, 2024, which is publicly
available at:

Specifically:

| 1. | Numerical Breakout of Compensation Adjustments: We included all numerical amounts added and deducted                                     
 pursuant to Regulation S-K Item 402(v)(2)(iii) in determining the compensation actually paid to our non-PEO named executive officer, in  
 accordance with Item 402(v)(3).                                                                                                          |
| 2. | Clarification of Equity Award Reconciliation Table: The reconciliation table was updated to clearly                                      
 distinguish and correctly value equity awards granted in prior years that vested in the relevant year, using the difference between the  
 fair value at the end of the prior fiscal year and the vesting date, in accordance with Item 402(v)(2)(iii)(C)(1)(iv) of Regulation S-K. 
 The table headings were also revised for accuracy.                                                                                       |
| 3. | Consistency in Presentation: All graphical presentations of compensation actually paid (CAP) were                                        
 revised to present figures consistently, with clarifying labels such as “In Thousands” applied uniformly where appropriate.              |

We trust that the revisions in our 2024
Proxy Statement (as well as our recently filed 2025 Proxy Statement) adequately address the Staff’s comments. Please feel free
to contact me directly at +1 345