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                                                           April 17, 2020

Donald Rush
Chief Financial Officer and Executive Vice President
CNX Resources Corp
1000 CONSOL Energy Drive, Suite 400
Canonsburg, Pennsylvania 15317-6506

       Re: CNX Resources Corp
           Form 10-K for the Fiscal Year Ended December 31, 2019
           10-K filed February 10, 2020
           File No. 001-14901

Dear Mr. Rush:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2019

Business
Producing Wells and Acreage, page 9

1.    The disclosure relating to your producing wells indicates that you have
gross producing
      oil wells but no corresponding net producing oil wells. Revise your
disclosure as may be
      necessary to resolve this inconsistency or tell us why a revision is not
needed. Refer to
      Item 1208(a) of Regulation S-K.
2.    The gross and net figures relating to the disclosure of your proved
developed and proved
      undeveloped acreage appear to be identical. Revise your disclosure as may
be necessary
      or tell us why a revision is not needed. Refer to the disclosure
requirements in Items
      1208(a) and (b) of Regulation S-K.
3.    Expand your presentation of expiring acreage to include the figures
relating to both your
      gross and net proved undeveloped acreage. Refer to disclosure
requirements in Item
 Donald Rush
FirstName LastNameDonald Rush
CNX Resources Corp
Comapany NameCNX Resources Corp
April 17, 2020
Page 17,
April 2 2020 Page 2
FirstName LastName
         1208(b) of Regulation S-K.
4.       The figures relating to your disclosure of the total gross and net
unproved acreage and the
         total net proved acreage presented on page 10 appear to be
inconsistent with the
         corresponding figures for such acreage presented elsewhere on page 9.
Revise your
         disclosure as may be necessary to resolve this inconsistency or tell
us why a revision is
         not needed. Refer to the disclosure requirements in Item 1208(b) of
Regulation S-K.
Development Wells (Net), page 10

5.       The disclosure relating to your drilling and other exploratory and
development activities
         indicates the figures exclude gob wells and wells drilled by operators
other than your
         primary joint venture partners. Revise your disclosure to include
these wells or tell us
         why a revision is not needed. Refer to the disclosure requirements in
Item 1205 of
         Regulation S-K.
6.       Your disclosure indicates there were 35.0 net development wells that
were drilled but
         remained uncompleted as of December 31, 2019. Tell if you consider the
proved reserves
         associated with these wells to be developed or undeveloped as of
December 31, 2019. To
         the extent that the reserves associated with these wells are
undeveloped, refer to Rule 4-
         10(a)(31)(ii) of Regulation S-X and tell us if these wells are part of
a development plan
         adopted by management as of December 31, 2019, including the Board, if
such approval
         is required.
7.       If you expect the proved undeveloped reserves associated with your
drilled but
         uncompleted wells will take more than five years to convert to
developed status since
         initial disclosure, refer to the answer to question 131.03 in the
Compliance and Disclosure
         Interpretations (C&DIs), and describe for us the specific
circumstances that you believe
         justify an extended period of time.
Notes to Audited Consolidated Financial Statements
Note 26-Supplemental Gas Data (Unaudited)
Proved Oil and Gas Reserves Quantities, page 113

8.       The explanation for the material changes that occurred in total proved
reserves and proved
         undeveloped reserves due to extensions and discoveries for the period
ending December
         31, 2019 indicates these changes were related to the addition of wells
more than one offset
         location away with the continued use of reliable technology. Expand
your disclosure to
         provide a general discussion of the technologies used to establish the
appropriate level of
         certainty for your reserves estimates. Refer to the disclosure
requirements in Item
         1202(a)(6) of Regulation S-K.
9.       The figures relating to the changes that occurred in your total proved
reserves due to
         extensions and discoveries appear to be inconsistent with the
corresponding figures
         relating to such changes that occurred in your proved undeveloped
reserves for the period
         ended December 31, 2019. Revise your disclosure as may be necessary to
clarify the
 Donald Rush
FirstName LastNameDonald Rush
CNX Resources Corp
Comapany NameCNX Resources Corp
April 17, 2020
Page 17,
April 3 2020 Page 3
FirstName LastName
         reason(s) for this inconsistency or tell us why a revision is not
needed.
10.      The disclosure of the changes that occurred in your proved undeveloped
reserves during
         fiscal 2019 indicates that you removed a total of 1,176,282 MMcfe out
of the 3,386,457
         Mcfe in proved undeveloped reserves disclosed at December 31, 2018 due
to changes in
         the development plan. Refer to the guidance associated with Question
131.04 in our
         Compliance and Disclosure Interpretations (C&DIs) and tell us the
extent to which all of
         the proved undeveloped locations disclosed at December 31, 2018 were
part of an adopted
         development plan reviewed and approved by management and approved by
the Board as
         of December 31, 2018. As part of your response, explain to us how a
change of this
         magnitude is consistent with having a final investment decision at the
time these reserves
         were disclosed as proved undeveloped reserves.
11.      Considering your history of material changes to the development plan
underlying your
         estimates of proved undeveloped reserves during each of the last three
fiscal years,
         describe for us the particular controls you have in place to ensure
compliance with Rules
         4-10(a)(22) and 4-10(a)(31) of Regulation S-X. As part of your
response, additionally
         describe the steps that your management and Board take to evaluate
departures from
         previously adopted development plans in determining the level of
certainty regarding such
         revised development plans.
12.      The net quantities of proved undeveloped gob reserves that have been
reported for more
         than five years appears to have declined year-on-year over the last
three fiscal years.
         Explain to us in reasonable detail the reason(s) for the changes in
net quantities for each of
         the last three years.
13.      Tell us the extent that the development schedule relating to the net
quantities of proved
         undeveloped gob reserves that have remained undeveloped for more than
five years at
         December 31, 2019, e.g. the approximately 248,570 MMcfe, extends
beyond Coronado IV
         LLC's the current operating plan for the Buchannan Mine.
Exhibits, Financial Statement Schedules
Exhibit 99.1, page 122

14.      The reserves report indicates that a table was to follow this letter
that sets forth CNX's
         estimates of net reserves and future net revenue, by reserves
category; however, this table
         is not included as an attachment to Exhibit 99.1. Provide us with the
referenced table.
        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.

       You may contact John Hodgin, Petroleum Engineer, at (202) 551-3699 if
you have
questions regarding the engineering comments. Please contact Brad Skinner,
Office Chief, at
(202) 551-3489 with any other questions.
 Donald Rush
CNX Resources Corp
April 17, 2020
Page 4



FirstName LastNameDonald Rush     Sincerely,
Comapany NameCNX Resources Corp
                                  Division of Corporation Finance
April 17, 2020 Page 4             Office of Energy & Transportation
FirstName LastName
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