CORRESP


		BHP

2 April 2019 VIA EDGAR Mr John Hodgin Petroleum Engineer Division of Corporation Finance Office of Beverages, Apparel and Mining United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 United States of America		BHP Group Limited 171 Collins Street Melbourne Victoria 3000 Australia GPO Box 86 Melbourne Victoria 3001 Australia Tel +61 1300 55 47 57 Fax +61 3 9609 3015 BHP Group plc Nova South 160 Victoria Street London SW1E 5LB United Kingdom Tel +44 20 7802 4000 Fax +44 20 7802 4111 bhp.com

Dear Mr Hodgin

We are in receipt of your comment letter dated 27 March 2019 regarding the annual report on Form 20-F for the fiscal year ended 30 June 2018 of BHP Group Plc (“BHP”) (File No. 001-31714). The comment letter requests a response within ten business days of the date of the letter.

On Tuesday, 2 April 2019 (Melbourne time), via a telephone conversation between yourself and James Sharp of BHP, the staff of the Securities and Exchange Commission approved an extension until 30 April 2019 for the filing of BHP’s comment letter response. This letter is intended to formalise this conversation and approval.

BHP requested the extension for the filing of our comment letter response in order for BHP’s internal accounting, technical and business personnel to have sufficient time to provide and review an appropriately detailed response.

BHP confirms that our comment letter response will be filed no later than the 30th of April 2019. If you have any questions or comments, please do not hesitate to contact me directly.

Yours sincerely

/s/ Graham Tiver

Graham Tiver

Group Financial Controller

cc: Waldo D. Jones Jr. (Sullivan & Cromwell)

BHP Group Limited ABN 49 004 028 077, BHP Group Plc. registration number 3196209 and their respective subsidiaries are members of the BHP Group.

The BHP Group is headquartered in Melbourne, Australia.