TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 22, 2021 Michael H. Braun Chief Executive Officer FedNat Holding Company 14050 N.W. 14th Street, Suite 180 Sunrise, FL 33323 Re: FedNat Holding Co Registration Statement on Form S-3 Filed July 16, 2021 File No. 333-257976 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 Sonia Bednarowski at 202-551-3666 or Justin Dobbie, Legal Branch Chief, at 202-551-3469 with any questions. Sincerely, Division of Corporation Finance Office of Finance