August 23, 2024

Jennifer Gravelle
Chief Financial Officer
Kingstone Companies, Inc.
15 Joys Lane
Kingston, NY 12401

        Re: Kingstone Companies, Inc.
            Form 10-K for Fiscal Year Ended December 31, 2023
            File No. 000-01665
Dear Jennifer Gravelle:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

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

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for Fiscal Year Ended December 31, 2023
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of Operations
Consolidated Results of Operations, page 44

1.     We note your disclosure of an underlying loss ratio on page 49, as well
as your disclosure
       of the loss ratio excluding the effect of catastrophes, net underwriting
expense ratio
       excluding the effect of catastrophes, and net combined ratio excluding
the effect of
       catastrophes on pages 56-57. These measures appear to represent non-GAAP
financial
       measures given that they exclude amounts that are included in the most
directly
       comparable measure calculated and presented in accordance with GAAP. We
also note
       that, in your earnings release included as Exhibit 99.1 to the Form 8-K
filed on August 12,
       2024, you present an underlying loss ratio which is labeled as a
non-GAAP financial
       measure. Please revise your future periodic filings to clearly label and
identify these
       measures as non-GAAP financial measures and provide all of the relevant
disclosures
       required by Item 10(e)(1) of Regulation S-K.
 August 23, 2024
Page 2

Item 7. Management's Discussion and Analysis of Financial Condition and Results
of Operations
Insurance Underwriting Business on a Standalone Basis, page 55

2.     We note your disclosure of an income statement, as well as key measures,
presented for
       your insurance underwriting business on a standalone basis. Your
presentation of net loss
       for the insurance business on a standalone basis appears to represent a
non-GAAP
       financial measure given that it excludes amounts that are included in
your consolidated
       net loss as disclosed on page F-5, the most directly comparable measure
calculated and
       presented in accordance with GAAP. Further, your presentation on page 55
appears to
       constitute a non-GAAP income statement. Please note that the
presentation of a full non-
       GAAP income statement may place undue prominence on the non-GAAP
information.
       Please remove this presentation in your future filings and refer to
Question 102.10(c) of
       the Non-GAAP Compliance and Disclosure Interpretations for guidance.
Additionally, to
       the extent that you intend to present your net loss for the insurance
underwriting business
       on a standalone basis in future filings, please revise your disclosure
to clearly label and
       identify this measure, as well as any other financial measures on this
basis which have
       non-GAAP adjustments, as a non-GAAP financial measure and provide all of
the relevant
       disclosures required by Item 10(e)(1) of Regulation S-K.
Consolidated Balance Sheets, page F-4

3.     Please revise future periodic filings to separately classify on your
balance sheet the
       amount of debt that is considered short-term and long-term. Please refer
to Item 7-03 of
       Regulation S-X.
       In closing, 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 Katharine Garrett at 202-551-2332 or William Schroeder at
202-551-3294
with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Finance