TEXT-EXTRACT 2 filename2.txt January 9, 2020 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 completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Finance