The Mosaic Company 3033 Campus Drive, Suite W400 Plymouth, MN 55441 www.mosaicco.com Telephone: (813) 775-4200
Facsimile: (813) 619-4418

July 31, 2020

Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549

Attn: Mr. Frank Wyman

Ms. Mary Mast

RE: The Mosaic Company  

Form 10-K for Fiscal Year Ended December 31, 2019

Filed February 20, 2020

File No. 001-32327

Dear Ladies and Gentlemen:

This letter is to confirm our understanding, based on our telephone conversation that occurred on July 30, 2020, that the Securities and Exchange Commission has taken no exception to our request for an additional time to respond to the comments in your letter dated July 22, 2020. We appreciate the extension of time to file and will provide you with our response on or before August 18, 2020.

Very truly yours,

/s/ Lydia A. Burke

Lydia A. Burke

Vice President and Controller, The Mosaic Company