Dominic J. Addesso President and Chief Financial Officer Everest Reinsurance Holdings, Inc. 477 Martinsville Road P.O. Box 830 Liberty Corner, NJ 07938-0830 |
July 18, 2011
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Washington D.C. 20549
Re: Everest Reinsurance Holdings, Inc.
Form 10-K for Fiscal Year Ended December 31, 2010
Filed March 30, 2011
File No. 033-71652
Dear Mr. Rosenberg:
This is to confirm receipt of your letter dated July 14, 2011, to Mr. Joseph V. Taranto, in regards to Everest Reinsurance Holdings, Inc.’s December 31, 2010, Form 10-K.
As per discussions with your staff, Everest Reinsurance Holdings, Inc. will provide a response to your comment letter on or before August 11, 2011.
Any questions concerning the above should be directed to the individual below at (908) 604-7400.
Sincerely,
/S/ DOMINIC J. ADDESSO
Dominic J. Addesso