Dominic J. Addesso President and Chief Financial Officer   Everest Re Group, Ltd. Wessex House-2nd Floor P.O. Box HM 845 Hamilton HM DX, Bermuda    

July 18, 2011

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

United States Securities and Exchange Commission

Washington D.C. 20549

Re:  Everest Re Group, Ltd.

Form 10-K for Fiscal Year Ended December 31, 2010

Filed March 1, 2011

DEF 14A Proxy Statement

Filed April 15, 2011

File No. 001-15731

Dear Mr. Rosenberg:

This is to confirm receipt of your letter dated July 14, 2011, to Mr. Joseph V. Taranto, in regards to Everest Re Group, Ltd.’s December 31, 2010, Form 10-K and DEF 14A Proxy Statement.

As per discussions with your staff, Everest Re Group, Ltd. will provide a response to your comment letter on or before August 11, 2011.

Any questions concerning the above should be directed to the individual below at (908) 604-7400.

Sincerely,

/S/ DOMINIC J. ADDESSO

Dominic J. Addesso