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                              September 3, 2021

       Eduardo Maranhao
       Principal Financial Officer
       GOLAR LNG LTD
       2nd Floor, S.E. Pearman Building
       9 Par-la-Ville Road, Hamilton
       HM 11 Bermuda

                                                        Re: GOLAR LNG LTD
                                                            Form 20-F for the
Fiscal Year ended December 31, 2020
                                                            Filed April 22,
2021
                                                            File No. 000-50113

       Dear Mr. Maranhao:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 20-F for the Fiscal Year ended December 31, 2020

       Operating and Financial Review and Prospects
       Operating Results, page 60

   1.                                                   We note your disclosure
on page 59 stating that Adjusted EBITDA is a financial measure
                                                        used to assess your
"total financial and operating performance" and which increases
                                                        comparability of your
"total performance" from period to period and to the performance of
                                                        other companies. You
report Adjusted EBITDA measures of $279 million for 2020 and
                                                        $255 million for 2019.
However, you do not disclose or discuss the net loss reported in
                                                        your primary financial
statements of $(168) million and $(122) million for these periods,
                                                        or the net loss
attributable to stockholders of $(274) million and $(212) million.

                                                        Please amend your
filing to comply with Instruction 2 to Item 5 of Form 20-F, which
                                                        requires a discussion
that is focused on the primary financial statements presented in the
 Eduardo Maranhao
FirstName LastNameEduardo  Maranhao
GOLAR LNG     LTD
Comapany 3,
September NameGOLAR
             2021        LNG LTD
September
Page 2    3, 2021 Page 2
FirstName LastName
         document. Given that you present Adjusted EBITDA on a consolidated
basis, you should
         also provide the disclosures required for non-GAAP measures pursuant
to Item 10(e) of
         Regulation S-K, applicable by way of General Instruction C(e) to Form
20-F, including a
         presentation, with equal or greater prominence, of the most directly
comparable financial
         measure calculated in accordance with GAAP, a reconciliation between
this measure and
         Adjusted EBITDA, and the reasons you believe the measure provides
useful
         information to investors regarding your financial condition and
results of operations.

         Please refer to C&DI 103.02, in which we indicate that net income
would generally be the
         GAAP measure most comparable to EBITDA, as this would appear to also
apply to your
         non-GAAP measure of Adjusted EBITDA. The emphasis that you have placed
on this
         measure and your characterization of it as a measure of total
performance, are contrary to
         Item 10(e)(1)(i)(A) and (ii)(E) of Regulation S-K. Please revise
accordingly.
2.       We note that you have identified non-GAAP measures elsewhere in your
annual
         report and in your earnings releases and interim reports filed on Form
6-K, although you
         have not included or identified Adjusted EBITDA as a non-GAAP measure;
and have not
         provided equally prominent disclosure of net income or loss. Please
adhere to Regulation
         G when you publicly disclose material information that includes your
non-GAAP
         measure. This requires a presentation having equal or greater
prominence of the most
         directly comparable financial measure calculated and presented in
accordance with
         GAAP, and a reconciliation between this measure and your non-GAAP
measure. You
         may refer to C&DI 102.10 if you require further clarification or
guidance.
Financial Statements
Note 6 - Segment Information, page F-33

3.       We note that you identify and present Adjusted EBITDA as your measure
of segment
         profit or loss and reconcile these segment performance measures to a
corresponding
         consolidated amount. Please expand or modify your presentation to
reconcile the segment
         performance measures to consolidated income or loss before income
taxes and
         discontinued operations to comply with FASB ASC 280-10-50-30(b).

         Please also disclose on a segment basis interest income, interest
expense, DD&A, unusual
         items, income tax expense or benefit, and any significant noncash
items as may include
         the unrealized gains and losses on derivatives, if these are regularly
provided to your
         CODM, to comply with FASB ASC 280-10-50-22.
 Eduardo Maranhao
GOLAR LNG LTD
September 3, 2021
Page 3

       In closing, 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.

        You may contact Mark Wojciechowski, Staff Accountant, at (202) 551-3759
or Karl
Hiller, Branch Chief, at (202) 551-3686 with any questions.



FirstName LastNameEduardo Maranhao                        Sincerely,
Comapany NameGOLAR LNG LTD
                                                          Division of
Corporation Finance
September 3, 2021 Page 3                                  Office of Energy &
Transportation
FirstName LastName