Company: SLDE
Filing Date: 2025-04-25
Form Type: DRSLTR
Source: 0000950123-25-003717
Chunk: 2

Company: Slide Insurance Holdings, Inc.
Filing Date: 2025-04-25
Form: DRSLTR
Chunk 2
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 of cash flows from investing activities, as well as your presentation of $5.6 million in “Other financing costs” as a component of cash flows from financing activities. 
 Please explain if and how these amounts are related. Also tell us how you determined that these items were investing and financing activities, respectively, or revise your filing as necessary.    |

Response:The Company respectfully acknowledges the Staff’s comment, and has revised its disclosure on page F-7of Submission No. 6. As a result of a scrivener’s error, the line item of $5.6 million of “Other financing activities” appeared as both a component of cash flows from investing activities, as well as a component of cash flows from financing activities. The line item was intended only to appear as a component of cash flows from financing activities, and the cash flow statement has been updating accordingly, including a corresponding decrease to the line item “Net cash used in investing activities.” None of the line items “Net cash provided by financing activities,” “Net increase in cash” or “Cash, cash equivalents and restricted cash, end of period” are affected by this correction.

| CONFIDENTIAL |

Further, related to the Company’s response to comment 4 above, the “Other financing activities” as a component of cash flows from financing activities refer to specific incremental costs that were directly attributable to the Company’s proposed initial public offering. As these are costs related to a probable capital raise, the costs are considered a component of cash flows used in financing activities in accordance with ASC 340-10-S99-1.The Company does not consider this amount to be material. General

| 6. | We note the statement on page 5 that, as of December 31, 2024, Citizens Insurance had                                                                                                                                                     
 936,182 policies, which appears to be a significant decline from a year prior and the previously-disclosed 1.5 million policies. You continue to state you believe Citizens will provide “continuous growth opportunities for             
 years to come.” However, we also note the statement on page 16 that “[o]pportunities to acquire large numbers of policies from Citizens meeting our strict underwriting criteria have diminished in recent months.” To the extent this is 
 a material trend or uncertainty, please revise MD&A as appropriate. Additionally, please revise where appropriate to further clarify the process and trends related to “Citizens takeouts.”                                               |

Response:The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on pages 5 and 17 of