SecProbe.io

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Mail Stop 6010

								November 30, 2005

Mark R. Bridges
President and Chief Executive Officer
Overseas Partners Ltd.
Cumberland House, One Victoria Street
Hamilton HM 11
BERMUDA

	Re:	Overseas Partners Ltd.
		Schedule 14A
		Filed November 23, 2005
		File No. 0-11538

Dear Mr. Bridges:

	We have limited our review of your filing to those issues we
have
addressed in our comments.  Where indicated, we think you should
revise your document in response to these comments.  If you
disagree,
we will consider your explanation as to why our comment is
inapplicable or a revision is unnecessary.  Please be as detailed
as
necessary in your explanation.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We
look forward to working with you in these respects.  We welcome
any
questions you may have about our comments or any other aspect of
our
review.  Feel free to call us at the telephone numbers listed at
the
end of this letter.

General

1. We will review the Schedule 13E-3 you file in connection with
this
transaction.  Any comments we have on the Schedule 13E-3 will be
sent
under separate cover.  They will need to be resolved before you
file a
definitive proxy statement and mail it.

2. Please file the proxy card with your revised proxy statement.

Directors` and Officers` Interests in the Liquidation, page 9

3. In your revised proxy statement, please include the share
ownership
information directly in the proxy statement rather than
incorporating
it by reference from the previous proxy statement.

*	*	*

	As appropriate, please amend your filing and respond to these
comments within 10 business days or tell us when you will provide
us
with a response.  You may wish to provide us with marked copies of
the
amendment to expedite our review.  Please furnish a cover letter
with
your amendment that keys your responses to our comments and
provides
any requested information.  Detailed cover letters greatly
facilitate
our review.  Please understand that we may have additional
comments
after reviewing your amendment and responses to our comments.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing
includes all information required under the Securities Exchange
Act of
1934 and that they have provided all information investors require
for
an informed investment decision.  Since the company and its
management
are in possession of all facts relating to a company`s disclosure,
they are responsible for the accuracy and adequacy of the
disclosures
they have made.

	In connection with responding to our comments, please
provide, in
writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal
securities laws of the United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division
of Corporation Finance in our review of your filing or in response
to
our comments on your filing.

	Please contact Greg Belliston at (202) 551-3861 or me at
(202)
551-3715 with any questions.

								Sincerely,

								Jeffrey P. Riedler
								Assistant Director

cc:	Matthew M. Ricciardi
	LeBoeuf, Lamb, Greene & MacRae LLP
	125 West 55th Street
	New York, NY 10019-5389
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Mark R. Bridges
Overseas Partners Ltd.
November 30, 2005
Page 1

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