TEXT-EXTRACT 2 filename2.txt July 23, 2019 Birgitte Vartdal Chief Executive Officer Golden Ocean Group Ltd Par-la-Ville Place 14 Par-la-Ville Road Hamilton HM 08 Bermuda Re: Golden Ocean Group Ltd Registration Statement on Form F-3 Filed July 18, 2019 File No. 333-230205 Dear Ms. Vartdal: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Claire Erlanger at (202) 551-3301 with any questions. Sincerely, Division of Corporation Finance Office of Transportation and Leisure