TEXT-EXTRACT 2 filename2.txt November 7, 2024 Mitesh Thakkar Chief Financial Officer CONSOL Energy Inc. 275 Technology Drive Suite101 Canonsburg, PA 15317-9565 Re: CONSOL Energy Inc. Form 10-K for the Fiscal Year Ended December 31,2023 Filed February 9, 2024 File No. 001-38147 Dear Mitesh Thakkar: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Hannah Frank