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0001385613-18-000114.txt : 20180813 0001385613-18-000114.hdr.sgml : 20180813 20180712170036 ACCESSION NUMBER: 0001385613-18-000114 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180712 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GREENLIGHT CAPITAL RE, LTD. CENTRAL INDEX KEY: 0001385613 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 65 MARKET STREET, SUITE 1207, STREET 2: CAMANA BAY, P.O. BOX 31110 CITY: GRAND CAYMAN STATE: E9 ZIP: KY1-1205 BUSINESS PHONE: 345 943 4573 MAIL ADDRESS: STREET 1: 65 MARKET STREET, SUITE 1207, STREET 2: CAMANA BAY, P.O. BOX 31110 CITY: GRAND CAYMAN STATE: E9 ZIP: KY1-1205 FORMER COMPANY: FORMER CONFORMED NAME: Greenlight Capital Re, Ltd. DATE OF NAME CHANGE: 20070109 CORRESP 1 filename1.htm Document

GREENLIGHT CAPITAL RE, LTD.

65 Market Street, Suite 1207, Camana Bay

P.O. Box 31110

Grand Cayman, KY1-1205

Cayman Islands

July 12, 2018

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Dorrie Yale / Mary Beth Breslin

Re: Greenlight Capital Re, Ltd.

Registration Statement on Form S-3

Filed July 2, 2018

File No. 333-226022

Ms. Yale and Ms. Breslin:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Greenlight Capital Re, Ltd. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-3 so that it will become effective at 4:00 p.m., Eastern Time, on Monday, July 16, 2018 or as soon thereafter as is practicable.

Please contact Alice Hsu (212-872-1053) of Akin Gump Strauss Hauer & Feld LLP with any questions you may have regarding this request. In addition, please notify Ms. Hsu by telephone when this request for acceleration has been granted.

Greenlight Capital Re, Ltd.

By: /s/ Laura Accurso

Name: Laura Accurso, Esq.

Title: General Counsel


cc:	Securities and Exchange Commission