United States securities and exchange commission logo November 2, 2022 Orla Gregory Chief Financial Officer Enstar Group Limited Windsor Place, 3rd Floor 22 Queen Street Hamilton HM JX, Bermuda Re: Enstar Group Limited Form 10-K for the Fiscal Year Ended December 31, 2021 File No. 001-33289 Dear Orla Gregory: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Finance