# EDGAR Filing Document

**Accession Number:** 0002067129
**File Stem:** 0001213900-25-091954
**Filing Date:** 2025-9
**Character Count:** 4827
**Document Hash:** 4c5b8d33270e412610aea46028a7d274
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-091954.hdr.sgml**: 20260224

**ACCESSION NUMBER**: 0001213900-25-091954

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250926

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Neptune Insurance Holdings Inc.
- **CENTRAL INDEX KEY:** 0002067129
- **STANDARD INDUSTRIAL CLASSIFICATION:** INSURANCE AGENTS BROKERS & SERVICES [6411]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 334189588
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 400 6TH ST S
- **CITY:** ST. PETERSBURG
- **STATE:** FL
- **ZIP:** 33701
- **BUSINESS PHONE:** (727) 202-4815

**MAIL ADDRESS:**
- **STREET 1:** 400 6TH ST S
- **CITY:** ST. PETERSBURG
- **STATE:** FL
- **ZIP:** 33701

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Neptune Insurance Holdings, Inc.
- **DATE OF NAME CHANGE:** 20250506

Morgan Stanley & Co. LLC<br> 1585 Broadway<br> New York, New York 10036

J.P. Morgan Securities LLC

383 Madison Avenue

New York, New York 10179

BofA Securities, Inc.

One Bryant Park

New York, New York 10036

September 26, 2025

 ****

***VIA EDGAR***

U.S. Securities and Exchange Commission<br> Division of Corporation Finance<br> Office of Finance<br> 100 F Street, N.E.<br> Washington, D.C. 20549-6010

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| | |
|:---|:---|
| Attn: | Eric Envall |
|  | Christian Windsor |
|  | Sarmad Makhdoom |
|  | Robert Klein |

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| | |
|:---|:---|
| **Re:** | **Neptune Insurance Holdings Inc.** |
|  | **Registration Statement on Form S-1, as amended (File No. 333-289995)** |
|  | **Request for Acceleration of Effective Date** |

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| | |
|:---|:---|
| **Requested Date:** | **September 30, 2025** |
| **Requested Time:** | **4:00 p.m., Eastern Time** |

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Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the "<u>Act</u>"), we, as representatives of the several underwriters, hereby join in the request of Neptune Insurance Holdings Inc. (the "<u>Company</u>") for acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-289995) so that it becomes effective as of 4:00 p.m. Eastern time on September 30, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Orrick, Herrington & Sutcliffe LLP, request by telephone that such Registration Statement be declared effective. We, the undersigned Representatives, confirm that the underwriters are aware of their obligations under the Act.

Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that there will be distributed to each underwriter or dealer who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the proposed offering.

\* \* \* \*

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| |
|:---|
| Very truly yours, |
| Morgan Stanley & Co. LLC |
| J.P. Morgan Securities LLC |
| BofA Securities, Inc. |
| As representatives of the several Underwriters listed in Schedule I of the Underwriting Agreement |

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| | | |
|:---|:---|:---|
| Morgan Stanley & Co. LLC | Morgan Stanley & Co. LLC | Morgan Stanley & Co. LLC |
| By: | /s/ Austin Sims | /s/ Austin Sims |
|  | Name: | Austin Sims |
|  | Title: | Vice President |

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| | | |
|:---|:---|:---|
| J.P. Morgan Securities LLC | J.P. Morgan Securities LLC | J.P. Morgan Securities LLC |
| By: | /s/ Apoorva Ramesh | /s/ Apoorva Ramesh |
|  | Name: | Apoorva Ramesh |
|  | Title: | Vice President |

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| | | |
|:---|:---|:---|
| BofA Securities, Inc. | BofA Securities, Inc. | BofA Securities, Inc. |
| By: | /s/ Ray Craig | /s/ Ray Craig |
|  | Name: | Ray Craig |
|  | Title: | Managing Director |

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| | |
|:---|:---|
| cc: | Trevor Burgess, Neptune Insurance Holdings Inc. |
|  | Jim Steiner, Neptune Insurance Holdings Inc. |
|  | Matt Duffy, Neptune Insurance Holdings Inc. |
|  | Michael J. Sullivan, Orrick, Herrington & Sutcliffe LLP |
|  | James D. Evans, Orrick, Herrington & Sutcliffe LLP |
|  | Mark Mushkin, Orrick, Herrington & Sutcliffe LLP |
|  | Albert Vanderlaan, Orrick, Herrington & Sutcliffe LLP |
|  | Joseph A. Hall, Davis Polk & Wardwell LLP |
|  | Pedro J. Bermeo, Davis Polk & Wardwell LLP |

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