October 1, 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
           Response dated September 24, 2024
           File No. 001-39255
Dear Pervez Rizvi:

       We have reviewed your September 24, 2024 response to our comment letter
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. Unless we
note otherwise, any references to prior comments are to comments in our
September 17,
2024 letter.

Form 20-F for Fiscal Year Ended December 31, 2023
Note 2. Summary of Significant Accounting Policies - (k) Deferred policy
acquisition costs, page
F-13

1.     Please refer to prior comment 3. We note the one-time policy election in
ASC 944-30-25-
       1A was required to be made before fiscal years beginning after December
15, 2011.
       Considering this election was not made when available, please revise to
apply the
       guidance in ASC 944-30-25-1A and restate your financial statements and
related
       disclosure, or tell us why a restatement is not required. Refer to
paragraph 59 in ASU
       2018-09 for additional guidance.
Note 14. Taxation, page F-40

2.     Please refer to prior comment 4. Please tell us and revise future
filings to provide
       additional details related to your ability to write insurance contracts
and earn income in
 October 1, 2024
Page 2

       foreign countries without paying taxes in the foreign country. Your
disclosure should
       clarify any material tax laws and regulations and tax structures or
strategies that result in
       this situation and discuss any related material risks.
       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.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Finance