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Jim Rosenberg, Senior Assistant Chief Accountant Mary Mast, Senior Staff Accountant Dana Hartz, Staff Accountant Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 | September 20, 2012 |
| Re: | PartnerRe Ltd. |
Form 10-K for the Fiscal Year Ended December 31, 2011
Filed February 24, 2012
File No. 001-14356
Dear Mr. Rosenberg, Ms. Mast and Ms. Hartz:
PartnerRe Ltd. (the “Company”) has received the Staff’s comments contained in a letter to the Company dated September 4, 2012. The Company discussed the matter with Dana Hartz and hereby requests an extension to October 8, 2012 for it to respond to the Staff’s comments.
If you have any questions or comments about the Company’s responses, please do not hesitate to contact me at (441) 294-5211.
Sincerely,
/s/ David Outtrim
David Outtrim
Cc: William Babcock
Via EDGAR Filing
PartnerRe Ltd. Wellesley House South 90 Pitts Bay Road Pembroke HM 08 Bermuda | Phone +1 441 292 0888 Fax +1 441 292 7010 www.partnerre.com | Direct Phone +441 294 5211 Direct Fax +441 292 3060 david.outtrim@partnerre.com |