Enstar Group Limited

P.O. Box HM 2267

Windsor Place, 3^rd Floor, 18 Queen Street

Hamilton HM JX, Bermuda

September 27, 2012

Via EDGAR

Jim B. Rosenberg

Senior Assistant Chief Accountant

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

Enstar Group Limited

Form 10-K for the Fiscal Year Ended December 31, 2011

Filed February 24, 2012

File No. 001-33289

Dear Mr. Rosenberg:

We respectfully request an additional extension of time to respond to your letter dated September 7, 2012 related to the above referenced filing to allow us additional time to consider the Staff’s comments, consult with our independent public accounting firm and prepare appropriate responses. As our in-house securities counsel indicated to Ms. Hartz, we intend to provide our response on or before October 5, 2012.

Thank you for your consideration.