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EXHIBIT 15.1
CONSENT OF DELOITTE & TOUCHE
November 13, 2000
ESG Re Limited
Skandia International House
16 Church Street
Hamilton, Bermuda
We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of ESG Re Limited and subsidiaries for the periods ended September
30, 2000 and 1999, as indicated in our report dated November 13, 2000; because
we did not perform an audit, we expressed no opinion on that information.
We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended September 30, 2000 is
incorporated by reference in Registration Statement No. 333-40107 on Form S-8
and in Registration Statement No. 333-76983 on Form S-3.
We are also aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.
/s/ Deloitte & Touche
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Deloitte & Touche
Dublin, Ireland
