Exhibit 18.1

March 1, 2023

Board of Directors

Enstar Group Limited

Windsor Place

22 Queen Street

Hamilton HM JX, Bermuda

Dear Directors:

We are providing this letter to you for inclusion as an exhibit to Enstar Group Limited’s (the “Company”) Annual Report on Form 10-K for the year ended December 31, 2022 (the “Form 10-K”) pursuant to Item 601 of Regulation S-K.

We have audited the consolidated financial statements included in the Form 10-K and issued our report thereon dated March 1, 2023. Notes 2(b) and 9 to the consolidated financial statements describe a change in accounting principle to exclude insurance loss development from determining the amortization of deferred charge assets and deferred gain liabilities that arise from retroactive reinsurance contracts. It should be understood that the preferability of one acceptable method of accounting over another for the amortization methods of deferred charge assets or deferred gain liabilities associated with retroactive reinsurance contracts has not been addressed in any authoritative accounting literature, and in expressing our concurrence below we have relied on management’s determination that this change in accounting principle is preferable. Based on our reading of management’s stated reasons and justification for this change in accounting principle in the Form 10-K, and our discussions with management as to their judgment about the relevant business planning factors relating to the change, we concur with management that such change represents, in the Company’s circumstances, a change to a preferable accounting principle in conformity with Accounting Standards Codification 250, Accounting Changes and Error Corrections.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

New York, New York