EXHIBIT 99.2
FOR IMMEDIATE RELEASE
CONTACT:
EDWARD J. LAWSON, PRESIDENT AND CHAIRMAN, 21ST CENTURY HOLDING COMPANY
(954) 308-1257 OR (954) 581-9993


                          21ST CENTURY HOLDING COMPANY
                           REITERATES FORWARD GUIDANCE

         PLANTATION, FLORIDA, SEPTEMBER 17, 2004 - 21st Century Holding Company
(NASDAQ: TCHC), a vertically integrated financial services holding company,
reports guidance on a post-stock split basis of $0.33 to $1.00 per share for
2004 and approximately $2.67 per share for 2005. This remains consistent with
the Company's previously reported pre-stock split guidance of $0.50 to $1.50 per
share in 2004 and approximately $4.00 per share in 2005.

ABOUT THE COMPANY

         The Company, through its subsidiaries, underwrites standard and
non-standard personal automobile insurance, flood insurance, general liability
insurance, mobile home insurance and homeowners' property and casualty insurance
in the State of Florida. The Company underwrites general liability and
homeowners insurance as an admitted carrier in the State of Louisiana. The
Company also operates as an approved (non-admitted) carrier in the State of
Georgia underwriting general liability coverage for contractors, mercantile
classes and special events. In addition, the Company has underwriting authority
and processes claims for third party insurance companies. In addition to
insurance services, the Company offers premium finance services to its insureds
as well as insureds of certain third party insurance companies. Lastly, the
Company offers other ancillary services including licensing of its tax
preparation software products, electronic income tax filing, tax preparation,
and automobile tag and title transfer services.

         The Company offers single and master franchise opportunities to
individuals through its subsidiaries, Fed USA Insurance/Financial Services and
EXPRESSTAX(R) Franchise Corporation.

         Safe harbor statements under the Private Securities Litigation Reform
Act of 1995: Statements in this press release that are not historical fact are
forward-looking statements that are subject to certain risks and uncertainties
that could cause actual events and results to differ materially from those
discussed herein. Without limiting the generality of the foregoing, words such
as "may," "will," "expect," "believe," "anticipate," "intend," "could," "would,"
"estimate," or "continue" or the other negative variations thereof or comparable
terminology are intended to identify forward-looking statements. The risks and
uncertainties include, without limitation, uncertainties related to estimates,
assumptions and projections generally; inflation and other changes in economic
conditions (including changes in interest rates and financial markets); pricing
competition and other initiatives by competitors; ability to obtain regulatory
approval for applications to underwrite in an additional jurisdiction or for
requested rate changes, and the timing thereof; legislative and regulatory
developments; the outcome of litigation pending against the Company and any
settlement thereof; risks related to the nature of the Company's business;
dependence on investment income and the composition of the Company's investment
portfolio; the adequacy of the Company's liability for loss and loss adjustment
expense; insurance agents; claims experience; limited experience in the
insurance industry; ratings by industry services; catastrophe losses; reliance
on key personnel; weather conditions (including the severity and frequency of
storms, hurricanes, tornadoes and hail); changes in driving patterns and loss
trends; acts of war and terrorist activities; court decisions and trends in
litigation, and health care and auto repair costs; and other matters described
from time to time by the Company in releases and publications, and in periodic
reports and other documents filed with the United States Securities and Exchange
Commission. In addition, investors should be aware that generally accepted
accounting principles prescribe when a company may reserve for particular risks,
including litigation exposures. Accordingly, results for a given reporting
period could be significantly affected if and when a reserve is established for
a major contingency. Reported results may therefore appear to be volatile in
certain accounting periods.


                                      #####