June 20, 2019

Garold Spindler
Managing Director and Chief Executive Officer
Coronado Global Resources Inc.
100 Bill Baker Way
Beckley, WV 25801

       Re: Coronado Global Resources Inc.
           Amendment No. 1 to
           Registration Statement on Form 10-12G
           Filed June 14, 2019
           File No. 000-56044

Dear Mr. Spindler:

       We have reviewed your filing 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 and any amendment you may file in response
to these
comments, we may have additional comments.

Amendment No. 1 to Registration Statement on Form 10

Customers, page 8

1.    We note your response to comment 1. Please disclose the material terms of
the Tata Steel
      Limited contract.
Supplemental Segment Financial Data, page 82

2.    We read your response to comment 4. Please tell us in detail and disclose
why you do not
      deduct freight from the numerator used to compute average realized price
per Mt sold,
      since you exclude freight from the numerator used to compute cost per Mt
sold. This
      appears to result in inconsistent treatment between these per Mt sold
measures. In
      addition, the Stanwell rebate and other royalty expenses appear to be
costs incurred
      through your coal operations. Tell us in detail and disclose why the
Stanwell rebate and
 Garold Spindler
Coronado Global Resources Inc.
June 20, 2019
Page 2
         other royalty expenses are excluded from the numerator used to compute
cost per Mt
         sold. Alternatively, revise your computations for these measures
accordingly.
Choice of Forum, page 160

3.       We note in your response to comment 12 that you will "include the
revised disclosure in
         future filings, to the extent applicable, to ensure that investors and
shareholders will be
         informed . . .." Please clarify the meaning of the phrase "to the
extent applicable" and
         provide an analysis as to why you believe this adequately takes the
place of amending
         your bylaws.
Exhibits

4.       Please refile exhibit 2.1 and 10.2 to include on the first page of
each redacted exhibit the
         legend required by Item 601(b)(2)(ii) and 601(b)(10)(iv). We also note
that there are no
         brackets indicating information is omitted for Schedule 11 in Exhibit
10.2. Please ensure
         that brackets are used in every instance where information is omitted.
        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 Brian McAllister at 202-551-3341 or Rufus Decker at
202-551-3769 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jonathan Burr at 202-551-5833 or Pamela Howell at 202-551-3357 with any
other
questions.



                                                               Sincerely,
FirstName LastNameGarold Spindler
                                                               Division of
Corporation Finance
Comapany NameCoronado Global Resources Inc.
                                                               Office of
Beverages, Apparel and
June 20, 2019 Page 2                                           Mining
FirstName LastName