February 21, 2025

Bruce Lucas
Chief Executive Officer
Slide Insurance Holdings, Inc.
4221 W. Boy Scout Blvd.
Tampa, FL 33607

        Re: Slide Insurance Holdings, Inc.
            Amendment No. 3 to Draft Registration Statement on Form S-1
            Submitted January 22, 2025
            CIK No. 0001886428
Dear Bruce Lucas:

     We have reviewed your amended draft registration statement and have the
following
comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our September 20, 2024 letter.

Amendment No. 3 to Draft Registration Statement on Form S-1
Prospectus Summary, page 1

1.     We note your response to prior comment 1, as well as your revised
disclosure on page
       6, which indicates that you intend to close the acquisition of Pawtucket
Insurance
       Company ("PIC") prior to the consummation of your securities offering.
Please tell
       us your consideration of including pro forma financial statements,
according to the
       guidance in Rule 11-01 of Regulation S-X, and financial statements of
PIC, according
       to the guidance in Rule 3-05 of Regulation S-X, in your filing.
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
 February 21, 2025
Page 2

      approximate percentage of claims that relate to hurricanes.
3.    Please revise to explain how you use the term "commercial residential" in
describing
      your business.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Revenue, page 78

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.
5.    Please disclose, within the tables and related discussion on pages 78 and
82 or
      elsewhere in the filing, the rate of renewals on your acquired and
assumed policies for
      each reporting period presented. Please provide these renewal rates
disaggregated by
      source of policy (e.g., Citizens Policies, UPC Policies, Organic
Policies, etc.).
6.    We note your disclosure that the increase in net premiums written in the
nine months
      ended September 30, 2024, was, among other reasons, a result of the
acquisition and
      subsequent renewals of Florida homeowners' policies from Truck Insurance
      Exchange, a subsidiary of Farmers Insurance Company, Inc. ("Farmers").
Please tell
      us why the Farmers Policies are reflected in the "New policies written"
row in your
      table on page 78, when you describe these as acquired policies. Please
revise your
      disclosure as needed.
Expenses, page 79

7.    We note your disclosure on page 83, which identifies and quantifies
catastrophe losses
      included in your amount of losses and loss adjustment expenses incurred,
net, for the
      years ended December 31, 2023 and 2022. Please revise your disclosure on
page 79,
      or elsewhere in the filing, to provide a similar quantification and
discussion of
      catastrophe losses recognized in the nine months ended September 30, 2024
and 2023,
      as well as a discussion of the timing and specific events driving the
majority of
      catastrophe losses recognized during these periods.
Consolidated Balance Sheets, page F-2

8.    Please revise your presentation on the face of the balance sheet, of both
the annual and
      interim financial statements, to include the number of issued and
outstanding shares of
      common stock. Please refer to Rule 5-02 of Regulation S-X.
 February 21, 2025
Page 3

Notes to Consolidated Financial Statements for the nine months ended September
30, 2024
and 2023
1. Nature of Business and Significant Accounting Policies, page F-7

9.     We note your disclosure on page F-8 of the number of issued and
outstanding shares
       of common stock and preferred stock as of December 31, 2023 and 2022.
Please
       revise your filing to provide the number of issued and outstanding
shares as of the
       relevant balance sheet dates in your interim financial statements.
Notes to Consolidated Financial Statements for the years ended December 31,
2023 and 2022
1. Nature of Business and Significant Accounting Policies, page F-28

10.    We note your response to prior comment 2 and reissue. We note that your
response
       describes the accounting for the policies assumed from Citizens as
reinsurance.
       However, we also note that you have certain acquired policies, such as
those from St.
       Johns Insurance Company, United Property & Casualty Insurance Company
("UPC"),
       and Farmers. Please describe your accounting policy for the acquired
insurance
       policies, including, for example:
           whether the policies are acquired on a prospective basis, similar to
the policies
           assumed from Citizens;
           any assets or liabilities that you initially recognize at
acquisition, and how they
           are measured;
           whether consideration is exchanged for the acquired policies; and
           how you account for any difference that may exist between the fair
value of the
           acquired policies and the amount that you initially measure and
recognize on your
           financial statements at acquisition.
       Please revise your disclosure as appropriate and tell us the
authoritative guidance
       upon which you relied.
25. Variable Interest Entities, page F-62

11.    We note your disclosure of $107.2 million and $51.9 million at December
31, 2023
       and 2022, respectively, of restricted cash and cash equivalents held by
your
       consolidated variable interest entity ("VIE"), which "can be used only
to settle
       specific reinsurance obligations of the VIE as of the dates presented."
Please revise
       your presentation on the face of the balance sheet to separately
present, and clearly
       label, these amounts. Please refer to ASC 810-10-45-25.
General

12.    We note revised disclosure regarding the Substantial Ownership
Requirement. Please
       revise such references to include the pertinent quantitative
threshold(s). Additionally,
       please revise to identify the document(s) and specific provision(s)
establishing the
       requirement.
       Please contact Katharine Garrett at 202-551-2332 or Lory Empie at
202-551-3714 if
you have questions regarding comments on the financial statements and related
matters. Please contact Aisha Adegbuyi at 202-551-8754 or James Lopez at
202-551-3536
 February 21, 2025
Page 4

with any other questions.



                                        Sincerely,

                                        Division of Corporation Finance
                                        Office of Finance
cc:   Richard D. Truesdell, Jr., Esq.