Exhibit 16.1
   [PwC Letterhead]

  20 April 2000

  Securities and Exchange Commission
  450 Fifth Street, N.W.
  Washington, D.C. 20549

  Commissioners:

  We have read the statements  made by Terra Nova (Bermuda)  Holdings Ltd. (copy
  attached), which we understand will be filed with the Commission,  pursuant to
  Item 4 of Form 8-K, as part of the  Company's  Form 8-K report  dated 21 April
  2000. We agree with the statements concerning our Firm in such Form 8-K.

  Very truly yours,



  PricewaterhouseCoopers