CORRESP Filing
Neptune Insurance Holdings Inc.
Date: Sept. 26, 2025 · CIK: 0002067129 · Accession: 0001213900-25-091947
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-289995
Letter
Re: Neptune Insurance Holdings Inc. Registration Statement on Form S-1
September 26, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
File No. 333-289995
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant, Neptune Insurance Holdings Inc., a Delaware corporation (the " Registrant "), hereby requests that the above-referenced Registration Statement on Form S-1 (the " Registration Statement ") be declared effective at 4:00 p.m., Eastern Time, on September 30, 2025, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Orrick, Herrington & Sutcliffe LLP, by calling Mark Mushkin at (212) 506-3507.
The Registrant hereby authorizes Mark Mushkin of Orrick, Herrington & Sutcliffe LLP to orally modify or withdraw this request for acceleration.
Thank you for your assistance in this matter.
Kind regards,
NEPTUNE INSURANCE HOLDINGS INC.
By: /s/ Jim Steiner
Name: Jim Steiner
Title: Chief Financial Officer
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
Show Raw Text
CORRESP 1 filename1.htm September 26, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Neptune Insurance Holdings Inc. Registration Statement on Form S-1 File No. 333-289995 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant, Neptune Insurance Holdings Inc., a Delaware corporation (the " Registrant "), hereby requests that the above-referenced Registration Statement on Form S-1 (the " Registration Statement ") be declared effective at 4:00 p.m., Eastern Time, on September 30, 2025, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Orrick, Herrington & Sutcliffe LLP, by calling Mark Mushkin at (212) 506-3507. The Registrant hereby authorizes Mark Mushkin of Orrick, Herrington & Sutcliffe LLP to orally modify or withdraw this request for acceleration. Thank you for your assistance in this matter. Kind regards, NEPTUNE INSURANCE HOLDINGS INC. By: /s/ Jim Steiner Name: Jim Steiner Title: Chief Financial Officer 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