<SEC-DOCUMENT>0001193125-12-127507.txt : 20120424
<SEC-HEADER>0001193125-12-127507.hdr.sgml : 20120424
<ACCEPTANCE-DATETIME>20120322163604
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-12-127507
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20120322

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNIVERSAL INSURANCE HOLDINGS, INC.
		CENTRAL INDEX KEY:			0000891166
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				650231984
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1110 W. COMMERCIAL BLVD.
		STREET 2:		SUITE 100
		CITY:			FORT LAUDERDALE
		STATE:			FL
		ZIP:			33309
		BUSINESS PHONE:		9549581200

	MAIL ADDRESS:	
		STREET 1:		1110 W. COMMERCIAL BLVD.
		STREET 2:		SUITE 100
		CITY:			FORT LAUDERDALE
		STATE:			FL
		ZIP:			33309

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNIVERSAL INSURANCE HOLDINGS INC
		DATE OF NAME CHANGE:	20010330

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNIVERSAL HEIGHTS INC
		DATE OF NAME CHANGE:	19950817
</SEC-HEADER>
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<TYPE>CORRESP
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<TITLE>Correspondence</TITLE>
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 </P> <P STYLE="margin-top:24px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">March&nbsp;22, 2012 </FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<P STYLE="margin-top:24px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">VIA EDGAR AND OVERNIGHT MAIL </FONT></P>
<P STYLE="margin-top:6px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Mr.&nbsp;James&nbsp;B. Rosenberg </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Division of
Corporation Finance </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">U.S. Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">100 F Street, NE </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Washington, DC 20549 </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px; margin-left:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Re:&nbsp;Universal Insurance Holdings, Inc. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Form 10-Q for the Quarterly Period Ended September&nbsp;30, 2011 </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Filed
November&nbsp;8, 2011, File No.&nbsp;001-33251 </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Verbal Follow-up Comments to Response Letter Dated March&nbsp;8, 2012
</FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Dear Mr.&nbsp;Rosenberg: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">This letter is in response to the verbal follow-up comments from you and Ms.&nbsp;Dana Hartz received subsequent to our response letter dated March&nbsp;8, 2012 regarding our Form 10-Q for the quarterly
period ended September&nbsp;30, 2011. Your verbal follow-up comments are paraphrased below followed by our response. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Please
note that language included in this response will be incorporated, as indicated below, into our future periodic reports, including our Annual Report on Form 10-K that we expect to file shortly. In addition, we intend to classify amounts held in
trust and on deposit with state regulatory agencies in connection with the T25 arrangement as restricted cash and cash equivalents separate and apart from cash and cash equivalents on our consolidated balance sheets. </FONT></P>
<P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Comments: </FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">Please provide clarifying language that better explains the business purpose of the T25 arrangement. </FONT></P></TD></TR></TABLE>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">Please indicate the impact to the Insurance Entities&#146; (defined herein) statutory capital and surplus if they were not to obtain reinsurance
coverage with third parties or with the segregated account T25. </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">What is the benefit of the T25 arrangement to both the Insurance Entities and Universal Insurance Holdings, Inc. (&#147;UIH&#148;)?
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<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">&#149;</FONT></TD>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">Please provide UIH&#146;s interpretation of the rules as to the proper classification on the balance sheet of amounts held in trust and on deposit with
state regulatory agencies. </FONT></P></TD></TR></TABLE> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Response: </U></FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">We will include language similar to the following in Management&#146;s Discussion and Analysis under &#147;<I>Recent Developments&#148;</I> and in our notes to consolidated financial statements under
&#147;Reinsurance&#148;, when appropriate, in future periodic reports, including our Annual Report on Form 10-K that we expect to file shortly: </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">In the normal course of business, we limit the maximum net loss that can arise from large risks, risks in concentrated areas of exposure and catastrophes, such as hurricanes or other similar loss
occurrences, by reinsuring certain levels of risk in various areas of exposure with other insurers or reinsurers under our reinsurance agreements. Our intention is to limit our exposure and the exposure of Universal Property&nbsp;&amp; Casualty
Insurance Company (&#147;UPCIC&#148;) and American Platinum Property and Casualty Insurance Company (with UPCIC, the &#147;Insurance Entities&#148;), thereby protecting stockholders&#146; equity and the Insurance Entities&#146; capital and surplus,
even in the event of catastrophic occurrences, through reinsurance agreements. Without these reinsurance agreements, the Insurance Entities would be more substantially exposed to catastrophic losses with a greater likelihood that those losses could
exceed their statutory capital and surplus. Any such catastrophic event, or multiple catastrophes, could have a material adverse effect on the Insurance Entities&#146; solvency and our results of operations, financial condition and liquidity.
</FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">UIH owns and maintains a segregated account, Segregated Account T25 &#150; Universal Insurance Holdings of White Rock
Insurance (SAC) Ltd. (&#147;T25&#148;), established in accordance with Bermuda law. As part of our overall reinsurance program, T25 at times enters into underlying excess catastrophe contracts with the Insurance Entities for the purpose of assuming
certain risk for specified loss occurrences, including hurricanes. The agreements between T25 and the Insurance Entities are a cost-effective alternative to reinsurance that the Insurance Entities would otherwise purchase from third-party
reinsurers. While we retain the risk that otherwise would have been transferred to third party reinsurers, these agreements provide benefits to the Insurance Entities in &#147;no-loss&#148; years that cannot be replicated in the open reinsurance
market. These benefits include the return to the Insurance Entities of a substantial portion of the earned reinsurance premiums under the contract. All the related intercompany transactions with respect to these agreements are eliminated in
consolidation. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Under the T25 agreement effective June&nbsp;1, 2011 through May&nbsp;31, 2012, T25 retained a maximum, pre-tax
liability of $140.2 million, in excess of $44.8 million, for the first catastrophic event up to $1.781 billion of losses. The Insurance Entities were required to make premium installment payments aggregating $111.4 million to T25, subject to the
terms of the agreement. Through capital contributions made to T25 by UIH, T25 contributes an amount equal to its liability for losses, net of the Insurance Entities&#146; required premium payments and expenses thereon, to a trust account as
collateral. The trust account was funded with the amount of required collateral at the </FONT></P>

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inception of the agreement and invested in a cash reserve fund. The amounts held in the cash reserve fund are included in restricted cash and cash equivalents in our Consolidated Balance Sheets.
The collateral was available to be used to pay any claims that may have arisen from the occurrence of covered events. The collateral was required to be held in trust for the benefit of the Insurance Entities until the occurrence of a covered event
or expiration or termination of the agreement between T25 and the Insurance Entities. UIH has no requirement to fund T25 in the event losses exceed the amount of collateral held in trust. </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Reinsurance agreements between T25 and the Insurance Entities are generally terminated on or about May&nbsp;31 and December&nbsp;31 each
year and replaced with similarly structured agreements or with agreements with third party reinsurers effective June&nbsp;1 and January&nbsp;1, respectively. The terminations effective May&nbsp;31 are intended to coordinate and integrate the
replacement contracts into the Insurance Entities&#146; overall reinsurance program and the related changes to limits and retention levels for the subsequent contract year (i.e., June&nbsp;1 through May&nbsp;31). The terminations effective
December&nbsp;31 are intended to provide the aforementioned benefit of return premium to the Insurance Entities. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">The T25
agreement effective June&nbsp;1, 2011 through May&nbsp;31, 2012 was terminated effective December&nbsp;31, 2011, pursuant to the terms of the agreement. In anticipation of the termination of the agreement, the affiliates agreed to release funds held
in trust due to the beneficiary (i.e., the Insurance Entities) during December 2011 and the balance to the grantor (i.e., UIH) in December 2011 and January 2012. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">We continually evaluate strategies to more effectively manage our exposure to catastrophe losses, including the maintenance of catastrophic reinsurance coverage. Effective January&nbsp;1, 2012, the T25
contract was subsequently replaced, at identical limits and retentions as the prior agreement, with an unaffiliated third-party reinsurer as an open market purchase. Effective January&nbsp;1, 2012 through May&nbsp;31, 2012, under an excess
catastrophe contract, the Insurance Entities obtained catastrophe coverage of $140.2 million in excess of $44.8 million covering certain loss occurrences including hurricanes. The total cost of this reinsurance coverage is $4.4 million. In the event
of a non-hurricane loss subject to this contract, the Insurance Entities will pay to the reinsurer 20.0% of the ultimate net loss ceded to the reinsurer arising out of such non-hurricane loss. For further discussion of risks associated with our
reinsurance programs, see &#147;Item 1A. RISK FACTORS &#150; Reinsurance may be unavailable at current levels and prices, which may limit our ability to write new business&#148; in our Annual Report on Form 10-K. </FONT></P>
<P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">With respect to your comments as to the presentation of &#147;restricted cash and cash equivalents:&#148; </FONT></P>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">We believe that the amounts related to T25 held in trust, as well as amounts held on deposit with state regulatory agencies, are subject to guidance
provided by ASC 302-10-S50-1 regarding disclosures of cash and cash items that are restricted as to withdrawal or usage. </FONT></P></TD></TR></TABLE>

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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">We will present the amounts held in trust related to the T25 arrangements and amounts on deposit with state regulatory agencies, separate and apart
from cash and cash equivalents in our Consolidated Balance Sheets under the caption &#147;restricted cash and cash equivalents.&#148; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="5%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">We will present the changes in restricted cash and cash equivalents as a separate caption under cash provided by or used in cash flows from operating
activities in our Consolidated Statements of Cash Flows. This treatment is based on non-authoritative guidance provided in chapter 14 of D.R. Carmichael, Lynford Graham, 2011, Accountants&#146; Handbook (11</FONT><FONT
STYLE="font-family:Times New Roman" SIZE="1"><SUP STYLE="vertical-align:baseline; position:relative; bottom:.8ex">th</SUP></FONT><FONT STYLE="font-family:Times New Roman" SIZE="2"> Edition), Wiley as follows: &#147;Cash or cash equivalents may be
restricted by management for some noncurrent purpose. Under these circumstances, the cash or cash equivalents should be classified as noncurrent based on management&#146;s intent. The amount would be reported as a use of cash and classified as
operating, investing, or financing depending on the intended applications.&#148; Since the amounts held in trust and on deposit with state regulatory agencies relate to agreements that are at the heart of our operations, and would be used to satisfy
obligations under the reinsurance agreement such as paying premiums or losses, or as a return of funds to T25 and the Insurance Entities upon termination of the agreement, we believe it is appropriate to classify changes in restricted cash and cash
equivalents related to the T25 arrangement in operating activities. </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">We will make all necessary changes to any disclosures, including disclosures in our notes to financial statements, presenting any measure of cash and
cash equivalents and present, where appropriate, amounts of restricted cash and cash equivalents as a separate disclosure. </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">We will make disclosures in the notes to financial statements under the caption &#147;<I>Basis of Presentation and Consolidation</I>&#148; explaining
the impact of these changes to line items affected in the financial statements covering periods included in prior periodic reports and other filings. </FONT></P></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Please indicate whether you have any objection to the additional language we intend to incorporate in future filings regarding the T25 arrangement or with our treatment of restricted cash and cash
equivalents in the statement of cash flows. </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Furthermore, we acknowledge that: </FONT></P>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">we are responsible for the adequacy and accuracy of the disclosure in the filing; </FONT></P></TD></TR></TABLE>
<P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the
filing; and </FONT></P></TD></TR></TABLE> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">we may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the
United States. </FONT></P></TD></TR></TABLE> <P STYLE="margin-top:18px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">If you have any further questions or if I can be of additional assistance, please contact me
at (954)&nbsp;958-1226. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; margin-left:43%; text-indent:21%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Very truly yours, </FONT></P>
<P STYLE="margin-top:6px;margin-bottom:0px; margin-left:43%; text-indent:21%"><FONT STYLE="font-family:Times New Roman" SIZE="2">/s/ George R. De Heer </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:43%; text-indent:21%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">George R. De Heer </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:43%; text-indent:21%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Chief Financial Officer </FONT></P>
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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
