United States securities and exchange commission logo December 15, 2021 Eduardo Maranhao Principal Financial Officer GOLAR LNG LTD 2nd Floor, S.E. Pearman Building 9 Par-la-Ville Road, Hamilton HM 11 Bermuda Re: GOLAR LNG LTD Form 20-F for the Fiscal Year ended December 31, 2020 Filed April 22, 2021 File No. 000-50113 Dear Mr. Maranhao: 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 Energy & Transportation