Company: SLDE
Filing Date: 2025-04-25
Form Type: DRSLTR
Source: 0000950123-25-003717
Chunk: 1

Company: Slide Insurance Holdings, Inc.
Filing Date: 2025-04-25
Form: DRSLTR
Chunk 1
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 renewal rights from Farmers for the first time beginning in February 2024. These policies were originally written by Farmers and were due to expire in February 2024 and later. As a result, when the Company wrote the new policies pursuant to the acquired policy renewal rights, all of the policies were written with effective dates of February 2024 and later.

| CONFIDENTIAL |

| 2. | We note your response to prior comment 4. We are continuing to evaluate this item and may have further 
 comment.                                                                                               |

Response:The Company acknowledges that the Staff continues to evaluate the Company’s response to prior comment 4. Report of Independent Registered Public Accounting Firm

| 3. | Based on Amendment No. 3 to your Draft Registration Statement on Form S-1 submitted January 22, 2025, we note your auditor, FORVIS, LLP, audited your financial statements as of and for the year ended December 31, 2023. Given that your consolidated 
 financial statements are now presented as of and for the years ended December 31, 2024 and December 31, 2023, please revise your filing to include an updated audit opinion that covers the two years ended                                             
 December 31, 2024. Refer to Item 2-02(a)(4) of Regulation S-X for guidance.                                                                                                                                                                             |

Response:The Company respectfully acknowledges the Staff’s comment and the audit opinion of FORVIS MAZARS, LLPappearing on page F-2of Submission No. 6 has been amended to cover the two years ended December 31, 2024. Consolidated Statements of Changes in Shareholders’ Equity

| 4. | We note your presentation of an “Other financing activities” line item. Please tell us, and revise              
 your filing to describe, if material, what this amount represents and discuss the related accounting treatment. |

Response:The Company respectfully acknowledges the Staff’s comment. The “Other 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 to be charged against the gross proceeds of the offering and thus have been charged against additional paid-incapital in accordance with ASC-340-10-S99-1.The Company does not consider this amount to be material. Consolidated Statements of Cash Flows

| 5. | We note your presentation of $5.6 million in “Other financing                                                                                                                                       
 activities” as a component