VIA EDGAR CORRESPONDENCE
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
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June 14, 2011
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PartnerRe Ltd.
Form 10-K for Fiscal Year Ended December 31, 2010 filed February 28, 2011
Definitive Proxy Statement on Schedule 14A filed on April 8, 2011
File No. 001-14536
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PartnerRe Ltd.
Wellesley House South
90 Pitts Bay Road
Pembroke HM 08
Bermuda
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Phone +1 441 292 0888
Fax +1 441 292 7010
www.partnerre.com
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Direct Phone +1 441 294-5215
Direct Fax +1 441 292-7010
bill.babcock@partnerre.com
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