Company: SLDE
Filing Date: 2025-01-22
Form Type: DRSLTR
Source: 0000950123-25-000503
Chunk: 2

Company: Slide Insurance Holdings, Inc.
Filing Date: 2025-01-22
Form: DRSLTR
Chunk 2
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-30-35-52 provides the following for contract modifications: “Similar to traditional long-duration contracts as discussed                                                                                                                    
 beginning in paragraph 944-30-35-46 a revision to a short-duration contract is viewed as a prospective revision with future                                                                                                                     
 recognition of unearned premium and amortization of unamortized deferred acquisition costs adjusted, accordingly, on a prospective basis.” This is consistent with the Company’s accounting for the Citizens assumed premiums, noting there are 
 no deferred acquisition costs or payments by the Company to Citizens to amortize.                                                                                                                                                               |

| CONFIDENTIAL |

| • |     | ASC                                                                                                                                                                                                                                    
 944-30-35-53 similarly provides: “Consistent with the guidance in paragraphs 944-30-35-1A and 944-605-25-1, unearned premium                                                                                                           
 is recognized as revenue over the period of the contract in proportion to the amount of insurance protection provided, amortization of deferred acquisition costs continues to be recognized in proportion to the premium recognized.” |

| • |     | ASC                                                                                                                                                                                                                                    
 944-605-35-8 for ceding entities provides: “Prepaid reinsurance premiums recognized under paragraph 944-605-25-20 shall be amortized over the remaining contract period in proportion to the amount of insurance protection provided.” 
 The Company believes it is reasonable that as the assuming entity, it would similarly recognize the unearned premiums assumed in a similar manner.                                                                                     |

Fair Value of Financial Assets and Liabilities, page F-43

Response:The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on pages F-14and F-45of Submission No. 4. * * * We hope the foregoing answers are responsive to your comments. Please do not hesitate to contact me at (212) 450-4674( richard.truesdell@davispolk.com) or Joseph S. Payne at (212) 450-3378( joseph.payne@davispolk.com) if you have any questions regarding the foregoing or if we may provide any additional information. Very truly yours, /s/ Richard D. Truesdell, Jr.

| cc: | Bruce Lucas, Slide Insurance Holdings, Inc. |

Jesse Schalk, Slide Insurance Holdings, Inc. Joseph S. Payne, Davis Polk & Wardwell LLP Dwight S. Yoo, Skadden, Arps, Slate, Meagher & Flom LLP