EXHIBIT 15.1



January 17, 2003

PartnerRe Ltd.
96 Pitts Bay Road
Pembroke HM08

Dear Sirs:

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of PartnerRe Ltd. and subsidiaries for the periods ended March 31,
2002 and 2001, June 30, 2002 and 2001 and September 30, 2002 and 2001 as
indicated in our reports dated May 6, 2002, August 5, 2002 and November 4,
2002, respectively; because we did not perform an audit, we expressed no
opinion on that information.

We are aware that our reports referred to above, which were included in your
Quarterly Reports on Form 10-Q for the quarters ended March 31, 2002, June 30,
2002, and September 30, 2002 are being incorporated by reference in this
Amendment No. 1 to Registration Statement No. 333-101486.

We also are aware that the aforementioned reports, pursuant to Rule 436(c)
under the Securities Act of 1993, are not considered a part of this Amendment
No. 1 to Registration Statement No. 333-101486 prepared or certified by an
accountant or a report prepared or certified by an accountant within the
meaning of Sections 7 and 11 of that Act.

Yours faithfully;

/s/ Deloitte & Touche