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June 17, 2024
Graham Tiver
Chief Financial Officer
WOODSIDE ENERGY GROUP LTD
Mia Yellagonga, 11 Mount Street
Perth, Western Australia 6000
Australia
Re:WOODSIDE ENERGY GROUP LTD
Form 10-K for the Fiscal Year Ended December 31, 2023
Filed February 27, 2024
File No. 001-41404
Dear Graham Tiver:
            We have reviewed your filing and have the following comment(s).
            Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
            After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2023
Our Business
Reserves Statement
2023 Proved Reserves, page 48
1.We note disclosure under the heading "International," here and throughout your filing,
which appears to combine information for various individual countries. Please refer to the
requirements for separate disclosure by geographic area in: Item 1201(d) of Regulation S-
K relating to the disclosures required in Items 1202 through 1208 and in FASB ASC 932-
235-50-6 through 6B relating to the disclosures required in FASB ASC 932-235-50-4
through 50-36, and revise your disclosures accordingly or tell us why a revision is not
needed.

This comment applies to the following disclosures:
•Proved developed, proved undeveloped, and total proved reserves in Tables 1 and 2
on pages 48, 49, and 50

 FirstName LastNameGraham Tiver
 Comapany NameWOODSIDE ENERGY GROUP LTD
 June 17, 2024 Page 2
 FirstName LastNameGraham Tiver
WOODSIDE ENERGY GROUP LTD
June 17, 2024
Page 2
•Proved Undeveloped Reserves Reconciliation in Table 3 on page 51
•Capitalized costs on page A-1
•Costs incurred on page A-2
•Results of operations on page A-3
•Standardized measure on page A-4 and Changes therein on page A-5
•Volumes, Realized Prices and Operating Revenues By Product on pages A-9
•Drilling and Other Exploratory and Development Activities and Present Development
Activities on page A-15
•Oil and Gas Properties, Wells, Operations and Acreage and Delivery Commitments
on page A-16
•Production, Average sales price, and Total average production cost on page A-17
2.We note you do not provide an explanation for the significant change in total proved
reserves for the year ended December 31, 2021 relating to extensions and discoveries.
Please expand your disclosure to explain the reasons for significant changes in the net
quantities of total proved reserves for each line in the reserves reconciliation, other than
production, for each period presented. Refer to FASB ASC 932-235-50-5 and Instruction
1 to Item 302(b) of Regulation S-K.
3.Please disclose if all proved undeveloped reserves (other than PUDs associated with
Julimar Brunello) are scheduled to be fully developed within five years of initial booking.
Additional Information
Supplementary Information on Oil and Gas-Unaudited
Standardized Measure of Discounted Future Net Cash Flows Relating to Proved Oil and Gas
Reserves (Standardized Measure), page A-4
4.You disclose your reserves evaluation used the unweighted average first-day-of-the-month
market prices for the previous 12-months as prescribed by the SEC. Please consider
expanding your disclosure to provide the actual SEC benchmark prices.
Volumes, Realized Prices and Operating Revenues by Product, page A-9
5.Please expand your disclosure on page A-9 to explain the differences between
“Production volumes” and “Sales volumes,” and to explain any differences with the
disclosures of “Production volumes” and “Average sales prices” on page A-17.
Additional Disclosures
Oil and Gas Properties, Wells, Operations, and Acreage, page A-16
6.Please expand your disclosure to identify if there are any proved undeveloped reserves
associated with the near-term expiring acreage.
Production, page A-17
7.Please expand your presentation to additionally disclose production, by final product sold,

 FirstName LastNameGraham Tiver
 Comapany NameWOODSIDE ENERGY GROUP LTD
 June 17, 2024 Page 3
 FirstName LastName
Graham Tiver
WOODSIDE ENERGY GROUP LTD
June 17, 2024
Page 3
for each field or operational area that contains 15% or more of your total proved reserves
for each period presented. Refer to the disclosure requirements in Item 1204(a) of
Regulation S-K and the definition of a field in Rule 4-10(a)(15) of Regulation S-X.
8.Please expand or modify your disclosure of LNG and Pipeline gas to provide the
production volumes and average sales prices in terms of MMcf per unit of gas produced.
Refer to the disclosure requirements in Items 1204(a) and (b)(1) of Regulation S-K.
            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.
            Please contact Sandra Wall, Petroleum Engineer, at (202) 551-4727 or John Hodgin,
Petroleum Engineer, at (202) 551-3699 if you have questions regarding the engineering
comments.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation