Undead Reapers are deadly assassin's to Jolly Roger's Army. They appear at every single island beside Cuba because Tia Dalma protects it. Undead Reapers are the hardest undead there is. They don't appear during invasions though because they are used for different purposes during invasions. They started to appear when the peddlers appeared...
Levels and Attacks
They appear at very high lvs. The highest lv seen was Lv 45. Not too hard for Masters but they have very powerful attacks. They use their syths to take a pirate down.
They drop like other undead and more commonly to drop famed items.