Dominic J. Addesso, CPA
Wessex House – 2nd Floor P.O. Box HM 845 Hamilton HM DX, Bermuda
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September 30, 2009
Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Washington D.C. 20549
| Re: | Everest Re Group, Ltd. |
| Form 10-K for the Fiscal Year Ended December 31, 2008 |
| Filed on March 2, 2009 |
| Schedule 14A |
| Filed on April 9, 2009 |
| File No. 001-15731 |
Dear Mr. Rosenberg:
This is to confirm receipt on September 28, 2009, of your letter dated July 7, 2009, to Mr. Craig Eisenacher, in regards to Everest Re Group, Ltd.’s December 31, 2008, Form 10-K and Schedule 14A.
As per discussions with your staff, Everest Re Group, Ltd. will provide a response to your comment letter by October 27, 2009.
Any questions concerning the above should be directed to the individual below at (908) 604-7400.
Sincerely,
/S/ DOMINIC J. ADDESSO
Dominic J. Addesso