TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 15, 2020 Todd Larson Senior Executive Vice President & Chief Financial Officer REINSURANCE GROUP OF AMERICA INC 16600 Swingley Ridge Road Chesterfield, Missouri 63017 Re: REINSURANCE GROUP OF AMERICA INC Form 10-K for the Fiscal Year Ended December 31, 2019 Filed February 27, 2020 File No. 001-11848 Dear Mr. Larson: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Finance