Greenlight Capital Re (GLRE) 8-K Changes in Registrant's Certifying Accountant

October 4, 2021

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on September 30, 2021, to be filed by Greenlight Capital Re, Ltd. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

/s/ BDO USA, LLP