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                                                            April 9, 2025

Robert Ritchie
Chief Executive Officer
American Integrity Insurance Group, Inc.
5426 Bay Center Drive, Suite 600
Tampa, FL 33609

       Re: American Integrity Insurance Group, Inc.
           Amendment No. 1 to Draft Registration Statement on Form S-1
           Submitted March 25, 2025
           CIK No. 0002007587
Dear Robert Ritchie:

     We have reviewed your amended draft registration statement and have the
following
comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

      After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our March 10, 2025 letter.

Amendment No. 1 to Draft Registration Statement on Form S-1
Prospectus Summary
Selectively assume policies from Citizens, page 10

1.     We note your response to prior comment 4. Please quantify the costs
associated with
       assuming Citizen's policies. Based on your revised disclosure, please
consider revising
       your risk factors if appropriate.
 April 9, 2025
Page 2
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Revenues, page 59

2.     We note your disclosure that for the year ended December 31, 2024, gross
premiums
       written and policies in-force increased significantly primarily driven
by the strategic
       expansion of your Citizens take-out program and higher policy retention
rates. Please
       revise to present a summary table that shows a rollforward of your
policies-in-force
       by source (e.g., Citizens, organic originations, acquisitions, etc.) for
each of the
       periods presented.
Industry
Florida Homeowners Insurance Market, page 78

3.     We note your disclosure on page 81 that,    generally, policyholders can
choose to opt-
       out unless the premium offered is within 20% of what Citizens charges,
in which case
       the take-out is required to be accepted by the insured.    Please revise
to clarify if the
       premium offered is for the renewal or current premium.
Business, page 84

4.     We note your response to prior comment 13. Given your dependence on
certain third-
       parties and service providers, please revise your disclosure, if
applicable, to specify
       how significantly your business would be impacted if they were to
terminate the
       business relations. Please revise your Risk Factors and MD&A sections
accordingly.
Reinsurance and Risk Transfer, page 102

5.     We note your response to prior comment 3. We also note your reference to
predicted
       losses under the AIR model. We also note that the "modeled PML" for
storms
       predicted only $33.4 million from losses from Hurricane Andrew. Please
discus the
       extent that the AIR model takes into account potential increases in
costs due to the
       effects of inflation and increased development density on the AIR model
and your
       expected net retention.
Notes to Consolidated Financial Statements
Citizens Assumed Reinsurance, page F-31

6.     Please revise the    Effect of Reinsurance    table to breakout the
premiums written and
       earned between amounts assumed and amounts from voluntary markets.
Note 10. Regulatory Requirements and Restrictions, page F-32

7.     Please revise to disclose the amount of statutory capital and surplus,
or similar
       solvency measure, and the amount necessary to satisfy regulatory
requirements if
       significant in relation to the insurance entity   s statutory capital
and surplus for
       Catstyle. Refer to ASC 944-505-50-1 for guidance.
 April 9, 2025
Page 3

       Please contact Michael Volley at 202-551-3437 or Amit Pande at
202-551-3423 if
you have questions regarding comments on the financial statements and related
matters. Please contact Aisha Adegbuyi at 202-551-8754 or Christian Windsor at
202-551-
3419 with any other questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Finance
cc:   Matthew L. Fry, Esq.
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