HOMEOWNERS CHOICE, INC.
March 23, 2010
VIA EDGAR AND FACSIMILE
Mr. Jeffrey Riedler, Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Mail Stop 4720
| Re: | Homeowners Choice, Inc. |
| Post-Effective Amendment No. 1 on Form S-3 to |
| Registration Statement on Form S-1/MEF, as amended |
| File Number 333-152503 |
Dear Mr. Riedler:
On behalf of Homeowners Choice, Inc. (the “Company”) and pursuant to Rule 461 under the Securities Act of 1933, as amended, we respectfully request acceleration of effectiveness of the above-referenced registration statement for March 24, 2010, or as soon thereafter as practicable. In connection with the foregoing, the Company hereby acknowledges that:
| • | Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | The Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please confirm the date and time of effectiveness of the registration statement to Carolyn T. Long at Foley & Lardner LLP, our counsel, at (813) 225-4177.
| Very truly yours, | ||
| Homeowners Choice, Inc. | ||
| By: | /s/ Richard R. Allen | |
| Richard R. Allen | ||
| Its: | Chief Financial Officer | |
