TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 16, 2021 Ernie Garateix Chief Executive Officer Heritage Insurance Holdings, Inc. 2600 McCormick Drive, Suite 300 Clearwater, FL 33759 Re: Heritage Insurance Holdings, Inc. Registration Statement on Form S-3 Filed March 10, 2021 File No. 333-254091 Dear Mr. Garateix: 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 Eric Envall at (202) 551-3234 with any questions. Sincerely, Division of Corporation Finance Office of Finance