<SEC-DOCUMENT>0000899140-17-000436.txt : 20170824
<SEC-HEADER>0000899140-17-000436.hdr.sgml : 20170824
<ACCEPTANCE-DATETIME>20170609202037
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000899140-17-000436
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170609

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RENAISSANCERE HOLDINGS LTD
		CENTRAL INDEX KEY:			0000913144
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				980138020
		STATE OF INCORPORATION:			D0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		RENAISSANCE HOUSE
		STREET 2:		12 CROW LANE
		CITY:			PEMBROKE
		STATE:			D0
		ZIP:			HM19
		BUSINESS PHONE:		4412954513

	MAIL ADDRESS:	
		STREET 1:		RENAISSANCE HOUSE
		STREET 2:		12 CROW LANE
		CITY:			PEMBROKE
		STATE:			D0
		ZIP:			HM19
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<TYPE>CORRESP
<SEQUENCE>1
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 13.7pt">WILLKIE FARR &amp; GALLAGHER LLP</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 13.7pt">787 7<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">TH</sup> Avenue</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 13.7pt">New York, NY 10019</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">June 9, 2017</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt"><u>VIA EDGAR</u></div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">Mr. Jim B. Rosenberg<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font>Senior Assistant Chief Accountant<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> Office of Healthcare and Insurance</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">United States Securities and Exchange Commission<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font>Division of Corporation Finance<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font>100 F Street, N.E.<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> Washington, D.C. 20549-7010</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif">RenaissanceRe Holdings Ltd.<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font>Form 10-K for the Fiscal Year Ended December 31, 2016<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font>Filed February 23, 2017<font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif"><br>
</font> File No. 001-14428</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">Dear Mr. Rosenberg:</div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">Further to my conversation with Ibolya Ignat this afternoon, on behalf of RenaissanceRe Holdings Ltd. (the &#8220;Company&#8221;), we submit this letter in response to the comment of the staff of the Securities and Exchange Commission pertaining to the Company&#8217;s Form 10-K for the fiscal year ended December 31, 2016 (the &#8220;Form 10-K&#8221;) contained in your letter dated June 8, 2017 to Robert Qutub, Executive Vice President and Chief Financial Officer of the Company (the &#8220;Comment Letter&#8221;). We are working expeditiously to respond to the Comment Letter. We respectfully request an extension of time to respond to the inquiries contained in the Comment Letter. We currently anticipate submitting a response to the Comment Letter on or before July 7, 2017. Please do not hesitate to call me at (212) 728-8867 with any concerns you may have regarding the timetable described above.&#160; Thank you for your consideration.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; COLOR: #000000; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">Very truly yours,</div>

<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt"><font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; COLOR: #000000">/s/ </font>Sean M. Ewen</div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">Sean M. Ewen</div>

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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; COLOR: #000000; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">Ibolya Ignat, Senior Staff Accountant, Division of Corporation Finance</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; COLOR: #000000; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">Jacob Luxenburg, Staff Accountant, Division of Corporation Finance</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">Robert Qutub, Executive Vice President and Chief Financial Officer</div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">James C. Fraser, <font style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; COLOR: #000000">Senior Vice President and Chief Accounting Officer, RenaissanceRe Holdings Ltd.</font></div>
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<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">Stephen H. Weinstein, Senior Vice President, Group General Counsel and Corporate Secretary, RenaissanceRe Holdings Ltd.</div>
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