TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 19, 2020 Pedro Farah Chief Financial Officer Nutrien Ltd. Suite 200 122 1st Avenue South Saskatoon, Saskatchewan, Canada S7K 7G3 Re: Nutrien Ltd. Form 40-F for the Fiscal Year Ended December 31, 2019 Filed February 28, 2020 File No. 001-38336 Dear Mr. Farah: 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 Life Sciences