TEXT-EXTRACT 2 filename2.txt May 6, 2019 Peter Beaven Chief Financial Officer BHP Group Ltd 171 Collins Street, Melbourne Victoria 3000 Australia Re: BHP Group Ltd Form 20-F for the Fiscal Year Ended June 30, 2018 Filed September 18, 2018 File No. 001-09526 Dear Mr. Beaven: 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 Beverages, Apparel and Mining