October 29, 2019
Thomas P. Chambers
Senior Vice President and Chief Financial Officer
Kosmos Energy Ltd.
8176 Park Lane, Ste 500
Dallas, Texas 75231
Re: Kosmos Energy Ltd.
Form 10-K for Fiscal Year Ended December 31, 2018
Filed March 1, 2019
File No. 001-35167
Dear Mr. Chambers:
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