UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q/A

QUARTERLY REPORT PURSUANT TO SECTION 13 or 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD ENDED: JUNE 30, 2010 Commission file number: 1-15731

EVEREST RE GROUP, LTD.

(Exact name of registrant as specified in its charter)

Bermuda	98-0365432
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

Wessex House – 2nd Floor

45 Reid Street

PO Box HM 845

Hamilton HM DX, Bermuda

441-295-0006

(Address, including zip code, and telephone number, including area code,

of registrant’s principal executive office)

Indicate by check mark whether the registrant:  (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

YES X NO

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

YES X NO

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	X	Accelerated filer
Non-accelerated filer		Smaller reporting company
(Do not check if smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

YES NO X

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

	Number of Shares Outstanding
Class	At August 1, 2010
Common Shares, $0.01 par value		56,242,019

 Explanatory Note

The purpose if this Amendment No. 1 to the Everest Re Group, Ltd. (“Group”) Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2010, filed with the Securities and Exchange Commission on August 9, 2010, is to furnish Exhibit 101 to the Form 10-Q, as required by Rule 405 of Regulation S-T.  Exhibit 101 contains information from Group’s Form 10-Q formatted in Extensible Business Reporting Language (“XBRL”).

Users of this data are advised pursuant to Rule 401 of Regulation S-T that the information contained in the XBRL documents is unaudited and these are not the official publicly filed financial statements of Group.  Investors should continue to rely on the official filed version of the Form 10-Q in making investment decisions. No other changes have been made to the Form 10-Q. This Form 10-Q/A Amendment No. 1 does not reflect subsequent events occurring after the original filing date of the Form 10-Q or modify or update any disclosures made in the Form 10-Q.

Users of this data are advised that pursuant to Rule 406T of Regulation S-T these interactive data files included in Exhibit 101 are deemed not filed or part of a registration statement or prospectus for purposes of Section 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise are not subject to liability under those sections.

ITEM 6.  EXHIBITS

Exhibit Index:

Exhibit No.		Description
	31.1*	Section 302 Certification of Joseph V. Taranto
	31.2*	Section 302 Certification of Dominic J. Addesso
	32.1*	Section 906 Certification of Joseph V. Taranto and Dominic J. Addesso
	101.INS**	XBRL Instance Document
	101.SCH**	XBRL Taxonomy Extension Schema
	101.CAL**	XBRL Taxonomy Extension Calculation Linkbase
	101.LAB**	XBRL Taxonomy Extension Label Linkbase
	101.PRE**	XBRL Taxonomy Extension Presentation Linkbase
	101.DEF**	XBRL Taxonomy Definition Linkbase
	__________

   *Filed with Group’s Form 10-Q as filed on August 9, 2010

**Filed with this Form 10-Q/A Amendment No. 1

Everest Re Group, Ltd.

Signatures

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Everest Re Group, Ltd.
(Registrant)
/S/ DOMINIC J. ADDESSO
Dominic J. Addesso
Executive Vice President and
	Chief Financial Officer
(Duly Authorized Officer and Principal Financial Officer)

Dated:  September 8, 2010

EXHIBIT INDEX

Exhibit No.		Description
	31.1*	Section 302 Certification of Joseph V. Taranto
	31.2*	Section 302 Certification of Dominic J. Addesso
	32.1*	Section 906 Certification of Joseph V. Taranto and Dominic J. Addesso
	101.INS**	XBRL Instance Document
	101.SCH**	XBRL Taxonomy Extension Schema
	101.CAL**	XBRL Taxonomy Extension Calculation Linkbase
	101.LAB**	XBRL Taxonomy Extension Label Linkbase
	101.PRE**	XBRL Taxonomy Extension Presentation Linkbase
	101.DEF**	XBRL Taxonomy Definition Linkbase
	__________

   *Filed with Group’s Form 10-Q as filed on August 9, 2010

**Filed with this Form 10-Q/A Amendment No. 1