Company: SLDE
Filing Date: 2025-05-23
Form Type: CORRESP
Source: 0001193125-25-125848
Chunk: 1

Company: Slide Insurance Holdings, Inc.
Filing Date: 2025-05-23
Form: CORRESP
Chunk 1
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 |     | Discuss any policies and procedures your Board of Directors and management have established surrounding the 
 assumption of policies from Citizens,                                                                       |

| • |     | Highlight the general criteria you consider when selecting which policies to assume, |

| CONFIDENTIAL |

| • |     | Disclose when and under what conditions (if any) policyholders are allowed to return to Citizens after being 
 assumed by Slide,                                                                                            |

| • |     | Clearly state at what point you assume the insurance risks related to these assumed policies and become 
 responsible for the associated losses,                                                                  |

| • |     | Discuss your general expectations to continue assuming policies from Citizens in the future, and |

| • |     | Discuss reasons for potential differences in loss development associated with the policies assumed from 
 Citizens and your historical and current loss development experience.                                   |

Response:The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on pages 22, 23, 76, and 107-121of the Registration Statement.

| 2. | Please refer to prior comment 2. We continue to evaluate your response and may have further comments. |

Response:The Company acknowledges that the Staff continues to evaluate the Company’s response to prior comment 2. * * * 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