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Correspondence 0001104659-24-075996 from Coronado Global Resources Inc. (CODQL) (CIK 0001770561) (CODQL)

Coronado Global Resources Inc. (CODQL) (CIK 0001770561)
Date: June 28, 2024 · CIK: 0001770561 · Accession: 0001104659-24-075996

AI Filing Summary & Sentiment

File numbers found in text: 000-56044

Date
June 28, 2024
Author
/s/ Christopher P. Meyering
Form
CORRESP
Company
Coronado Global Resources Inc. (CODQL) (CIK 0001770561)

Letter

June 28, 2024

CORRESPONDENCE FILING VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549

Attention: John Coleman

Craig Arakawa

Re: Coronado Global Resources Inc.

Form 10-K for the Fiscal Year Ended December 31, 2023

Filed February 20, 2024

File No. 000-56044

Ladies and Gentlemen:

Coronado Global Resources Inc., a Delaware corporation (the “Company”), is submitting this letter in response to the comment letter (the “Comment Letter”) from the staff of the Securities and Exchange Commission (the “Commission”), dated June 20, 2024, with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023, filed February 20, 2024.

The Commission has asked that the Company either respond to the Commission’s comments in the Comment Letter within ten business days or advise the Commission when the Company will provide a response. The Company is currently reviewing the Comment Letter. The Company is requesting that it be allowed to respond on or about July 31, 2024. This additional time will enable the Company to consult with the appropriate individuals in order to fully and adequately respond to the Commission’s comments.

If you have any questions regarding these matters, please do not hesitate to contact me at (203) 423-3689.

Very truly yours,
/s/ Christopher P. Meyering

Show Raw Text
CORRESP
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June 28, 2024

CORRESPONDENCE FILING VIA EDGAR

U.S.
Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549

Attention: John Coleman

  Craig Arakawa

  Re:
  Coronado Global Resources Inc.

  Form 10-K for the Fiscal Year Ended December 31, 2023

  Filed February 20, 2024

  File No. 000-56044

Ladies and Gentlemen:

Coronado Global Resources Inc., a Delaware corporation
(the “Company”), is submitting this letter in response to the comment letter (the “Comment Letter”) from the staff
of the Securities and Exchange Commission (the “Commission”), dated June 20, 2024, with respect to the Company’s
Annual Report on Form 10-K for the fiscal year ended December 31, 2023, filed February 20, 2024.

The Commission has asked that the Company either
respond to the Commission’s comments in the Comment Letter within ten business days or advise the Commission when the Company will
provide a response. The Company is currently reviewing the Comment Letter. The Company is requesting that it be allowed to respond on
or about July 31, 2024. This additional time will enable the Company to consult with the appropriate individuals in order to fully
and adequately respond to the Commission’s comments.

If you have any questions regarding these matters,
please do not hesitate to contact me at (203) 423-3689.

  Very truly yours,

  /s/ Christopher P. Meyering

  Christopher P. Meyering

  Vice President and Chief Legal Officer