November 2, 2020
VIA EDGAR
Laura Nicholson, Special Counsel
Lauren Nguyen, Legal Branch Chief
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, NE
Washington, D.C. 20549
| RE: | Coronado Global Resources Inc. |
| Registration Statement on Form S-3 | |
| File No. 333-239730 | |
| Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
On behalf of Coronado Global Resources Inc. (the “Company”), the undersigned hereby requests, pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, that the effective time of the Registration Statement on Form S-3 (Registration No. 333-239730) of the Company be accelerated to 4:00 p.m., Eastern Time, on November 4, 2020, or as soon as practicable thereafter. The Company respectfully requests that you notify Andrew C. Thomas of such effectiveness by a telephone call to (216) 586-1041.
Please contact Andrew C. Thomas at Jones Day at (216) 586-1041 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
| Sincerely, | |
| /s/ Richard Rose | |
| Richard Rose | |
| Vice President, Chief Legal Officer and Secretary | |
| cc: Andrew C. Thomas |
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