Coronado Global Resources (CODQL) 10-Q2023 Q3 Quarterly report

Filed: 8 Nov 23, 3:32pm

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Removed: alternative, base, borrowing, comparable, entered, Europe, expiration, export, hedged, inflation, margin, oversupply, periodic, record, secure, swingline, undrawn

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Table

of Contents

Coronado Global Resources Inc.

Form 10-Q September 30, 2023

EXHIBIT 15.1

ACKNOWLEDGMENT OF ERNST & YOUNG,

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Stockholders

and Board of Directors of Coronado Global Resources Inc.

We are aware of the incorporation by reference in

the following Registration Statements (including all

amendments thereto):

Registration Statement (Form S-3 No. 333-239730) of Coronado

Global Resources Inc.;

Registration Statement (Form S-8 No. 333-236597) pertaining to the Coronado Global Resources Inc. 2018 Equity

Incentive Plan and the Coronado Global Resources Inc. 2018 Non-Executive

Director Plan; and

Registration Statement (Form S-8 No. 333-249566) pertaining to the Coronado Global Resources Inc.

2018 Equity

Incentive Plan

our

review

reports

dated May

2023,

August

2023

and

November

2023, relating

the

unaudited

condensed

consolidated

interim financial

statements of

Coronado Global

Resources Inc.

that are

included

in its

Forms 10-Q

for the

quarters ended March 31, 2023, June 30, 2023 and September 30, 2023.

/s/ Ernst & Young

Brisbane, Australia

November 8, 2023

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