Mail Stop 3561 October 9, 2018 Via E-mail Todd Hannigan Chief Executive Officer Paringa Resources Limited 28 West 44th Street, Suite 810 New York, NY 10036 Re: Paringa Resources Limited Registration Statement on Form 20-F Filed September 4, 2018 File No. 001-38642 Dear Mr. Hannigan: As of September 27, 2018 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, /s/ James Lopez (for) John Reynolds Assistant Director Office of Beverages, Apparel and Mining cc: John Gaffney, Esq. Gibson, Dunn & Crutcher LLP