United States securities and exchange commission logo
March 18, 2024
Ernie Garateix
Chief Executive Officer
Heritage Insurance Holdings, Inc.
1401 N. Westshore Blvd.
Tampa, FL 33607
Re: Heritage Insurance
Holdings, Inc.
Registration
Statement on Form S-3
Filed March 14,
2024
File No. 333-277933
Dear Ernie Garateix:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact
Madeleine Joy Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Grant J. Levine, Esq.