June 12, 2019 Egan Antill Chief Executive Officer Paringa Resources Limited 28 West 44th Street, Suite 810 New York, NY 10036 Re: Paringa Resources Limited Form 20-F for the Fiscal Year Ended June 30, 2018 Filed October 31, 2018 File No. 001-38642 Dear Mr. Antill: 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 Beverages, Apparel and Mining cc: Eric Scarazzo