September 17,
2024

Pervez Rizvi
Chief Financial Officer
International General Insurance Holdings Ltd.
74 Abdel Hamid Sharaf Street, P.O. Box 941428
Amman 11194, Jordan

       Re: International General Insurance Holdings Ltd.
           Form 20-F for Fiscal Year Ended December 31, 2023
           File No. 001-39255
Dear Pervez Rizvi:

       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 20-F for Fiscal Year Ended December 31, 2023
Non-GAAP Financial Measures, page 97

1.     It appears that certain of your adjustments included in the non-GAAP
reconciliation on
       page 98 are presented net of tax. If so and if material, please revise
future filings to
       present the adjustments on a gross basis and present the tax impact in a
separate line item
       with a clear explanation of how the amount was measured. Please refer to
question 102.11
       of the C&DIs on Non-GAAP Financial Measures for guidance.
B. Liquidity and Capital Resources, page 98

2.     If significant to an understanding of your liquidity, please revise
future filings to clarify
       the amount of cash, cash equivalents and short-term investments held by
foreign
       subsidiaries. Please describe if you must distribute this cash to the
U.S. to pay dividends
       or to buy back your shares and discuss any other material plans to
distribute cash to the
       U.S. Also quantify the amount that you consider to be permanently
reinvested and may
       not be available for distribution to the U.S. Lastly, please address the
potential tax
       implications of repatriation or any other material risks. Please provide
us your proposed
 September 17, 2024
Page 2

       revised disclosure.
Note 2. Summary of Significant Accounting Policies - (k) Deferred policy
acquisition costs, page
F-13

3.     We note your disclosure that you do not capitalize salaries, benefits
and other internal
       underwriting costs. Please clarify for us if you capitalize the internal
costs described in
       ASC 944-30-25-1A and, if so, please revise your disclosure in future
filings to clarify the
       internal costs you capitalize. If not, please tell us how you considered
whether your policy
       is consistent with the guidance.
Note 14. Taxation, page F-40

4.     Please tell us and revise future filings here or in MD&A to discuss the
tax structures and
       strategies that have resulted in a large portion of your taxable income
being allocated to
       Bermuda with a 0% tax rate while most of your premiums are related to
insured risks
       outside of Bermuda as disclosed on page F-52.
       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 Michael Volley at 202-551-3437 or Amit Pande at
202-551-3423 with any
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Finance