TEXT-EXTRACT 2 filename2.txt January 23, 2020 Michael H. Braun Chief Executive Officer and President FedNat Holding Company 14050 N.W. 14th Street, Suite 180 Sunrise, FL 33323 Re: FedNat Holding Company Registration Statement on Form S-4 Filed January 16, 2020 File No. 333-235941 Dear Mr. Braun: 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 David Gessert at 202-551-2326 with any questions. Sincerely, Division of Corporation Finance Office of Finance