Company: SLDE
Filing Date: 2025-03-07
Form Type: DRSLTR
Source: 0000950123-25-003026
Chunk: 2

Company: Slide Insurance Holdings, Inc.
Filing Date: 2025-03-07
Form: DRSLTR
Chunk 2
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 it is either material or meaningful to include pro forma financial statements with respect to the PIC Transaction, or to include the historical financial statements of PIC in the Registration Statement.

| 2. | We note the statement on page 3 that, “[w]ith the exception of hurricane claims,” you manage all                                  
 aspects of the claims process in-house. Please revise to indicate the approximate percentage of claims that relate to hurricanes. |

Response:The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on page 3 of Submission No. 5.

| 3. | Please revise to explain how you use the term “commercial residential” in describing your 
 business.                                                                                 |

Response:The Company respectfully acknowledges the Staff’s comment and has revised its disclosure on page 5 of Submission No. 5.

| CONFIDENTIAL |

Management’s Discussion and Analysis of Financial Condition and Results of Operations Revenue

| 4. | We note your disclosures on pages 78 and 82 which describe your assumed policies from Citizens and your                                                                                                                           
 acquired policies from St. Johns Insurance Company, United Property & Casualty Insurance Company, and Truck Insurance Exchange. Please tell us how you considered whether historical financial information about the acquired and 
 assumed blocks of insurance policies is necessary for investors to understand your future operations. Please include, but do not limit your analysis to, your consideration of the guidance in Rule 11-01(d) of                   
 Regulation S-X. If you determine that historical financial information about the acquired and assumed blocks of insurance policies is necessary, please describe the nature of such information that you believe                  
 would provide an understanding of your future operations.                                                                                                                                                                         |

Response:The Company respectfully acknowledges the Staff’s comment and advises the Staff that the Company deems the acquisition and assumption of the blocks of insurance policies to be an asset acquisition rather than the acquisition of a business and has determined that historical financial information is not necessary. In determining whether the acquisition and assumption of the blocks of insurance policies should be treated as an acquisition of a business, the Company considered the guidance in Rule 11-01(d)of Regulation S-X,which indicates that the acquisition should be evaluated in light of the facts and circumstances involved and whether there is sufficient continuity of the acquired entity’s operations prior to and after the transactions such that disclosure of prior financial information is material to an understanding of future operations. Among the facts and circumstances the Company considered were the following: (1) whether the acquired and assumed blocks of insurance policies had any revenue-producing activity or other operations or (2) whether