TEXT-EXTRACT 2 filename2.txt February 10, 2020 Ola Lorentzon Interim 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. Form 20-F for the Fiscal Year ended December 31, 2018 Filed March 22, 2019 File No. 000-29106 Dear Mr. Lorentzon: 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