United States securities and exchange commission logo July 8, 2021 Simon Burton Chief Executive Officer Greenlight Capital Re, Ltd. 65 Market Street, Suite 1207, Jasmine Court P.O. Box 31110 Camana Bay Grand Cayman, KY1-1205 Cayman Islands Re: Greenlight Capital Re, Ltd. Registration Statement on Form S-3 Filed on July 1, 2021 File No. 333-257613 Dear Mr. Burton: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Susan Block at 202-551-3210 with any questions. Sincerely, Division of Corporation Finance Office of Finance