December 11, 2019

Kirk Lusk
Chief Financial Officer
Heritage Insurance Holdings, Inc.
2600 McCormick Drive, Suite 300
Clearwater, Florida 33759

       Re: Heritage Insurance Holdings, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed March 12, 2019
           File No. 001-36462

Dear Mr. Lusk:

        We have reviewed your November 26, 2019 response to our comment letter
and have the
following comment. In our comment, we may ask you to provide us with
information so we may
better understand your disclosure.

       Please respond to this comment within 10 business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

      After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to
comments in
our November 15, 2019 letter.

Form 10-K for the Fiscal Year Ended December 31, 2018

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Critical Accounting Policies and Estimates
Reserves for Unpaid Losses and Loss Adjustment Expenses, page 52

1.    We acknowledge your response to prior comment 1 and your efforts to
streamline your
      unpaid losses and loss adjustment expenses disclosures in Management's
Discussion and
      Analysis in light of the guidance in Section V of Release No. 33-8350
that states such
      disclosures should supplement, and not duplicate, the description of
accounting policies
      already disclosed in the financial statements. While we note the
disclosures referenced in
      your response, none of these disclosures provide the quantitative
forward-looking
      sensitivity analysis called for in the referenced guidance for critical
accounting estimates.
      We also note that the provision of the actuarial range associated with
the most recent loss
 Kirk Lusk
Heritage Insurance Holdings, Inc.
December 11, 2019
Page 2
         reserve estimate is but one way to provide the quantitative analysis
of reasonably likely
         changes in the key underlying reserving assumptions. Please represent
to us that in future
         filings on Form 10-K you will either reinstate your actuarial loss
range disclosure or that
         you will provide some other quantitative sensitivity analysis of the
impact on reported
         results, financial position and liquidity of reasonably likely changes
in the key
         assumptions underlying your most recent estimate of reserves for
unpaid losses and loss
         adjustment expenses.
        You may contact Bonnie Baynes at (202) 551-4924 or Mark Brunhofer at
(202) 551-
3638 if you have any questions.



FirstName LastNameKirk Lusk                                    Sincerely,
Comapany NameHeritage Insurance Holdings, Inc.
                                                               Division of
Corporation Finance
December 11, 2019 Page 2                                       Office of
Finance
FirstName LastName