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 May 9, 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. 5 to Draft Registration Statement on Form S-1
 Submitted April 25, 2025
 CIK No. 0001886428
Dear Bruce Lucas:

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

 Please respond to this letter by amending your registration statement
and providing
the requested information. 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 any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our March 21,
2025 letter.

Amendment No. 5 to Draft Registration Statement on Form S-1
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Revenue, page 78

1. We note that the significant increase in premiums written and earned
since 2023 have
 been primarily attributable to assumptions of policies from Citizens
Property
 Insurance Corporation ( Citizens ). Please revise, here or where
appropriate, to
 clearly describe your arrangement with Citizens and the process for
assuming policies
 from Citizens take-out program. For example, and without limitation,
please address:

 Summarize the typical terms of the timing and process surrounding
how and when
 you may assume these policies,
 Discuss any policies and procedures your Board of Directors and
management
 May 9, 2025
Page 2

 have established surrounding the assumption of policies from
Citizens,
 Highlight the general criteria you consider when selecting which
policies to
 assume,
 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.
2. Please refer to prior comment 2. We continue to evaluate your response
and may have
 further comments.
 Please contact Shannon Davis at 202-551-6687 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 with any
other
questions.

 Sincerely,

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