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                            February 25, 2021

       Sachin Shah
       Chief Executive Officer
       Brookfield Asset Management Reinsurance Partners Ltd.
       c/o Brookfield Bermuda Ltd.
       73 Front Street, 5th Floor
       Hamilton, HM 12, Bermuda

                                                        Re: Brookfield Asset
Management Reinsurance Partners Ltd.
                                                            Amendment No. 1 to
Draft Registration Statement on Form F-1
                                                            Submitted February
11, 2021
                                                            CIK. No. 0001837429

       Dear Mr. Shah:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 1 to Draft Registration Statement Submitted February 11,
2021

       Corporate Structure, page 76

   1.                                                   We note the new
footnote disclosures in response to prior comment 5. Please revise the
                                                        chart to include this
disclosure of the ownership BAM Re Class B Partners will have in
                                                        your class A
exchangeable shares and the economic interest in your company of your
                                                        class A exchangeable
shares, class B shares and class C shares.
       Executive Compensation, page 132

   2.                                                   Please update your
executive compensation disclosure to reflect the most recently
                                                        completed fiscal year.
 Sachin Shah
Brookfield Asset Management Reinsurance Partners Ltd.
February 25, 2021
Page 2

       You may contact Rolf Sundwall at 202-551-3105 or Bonnie Baynes at
202-551-4924 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jessica Livingston at 202-551-3448 or John Dana Brown at 202-551-3859
with any other
questions.



FirstName LastNameSachin Shah                      Sincerely,
Comapany NameBrookfield Asset Management Reinsurance Partners Ltd.
                                                   Division of Corporation
Finance
February 25, 2021 Page 2                           Office of Finance
FirstName LastName