# EDGAR Filing Document

**Accession Number:** 0001944057
**File Stem:** 9999999997-23-000924
**Filing Date:** 2023-3
**Character Count:** 1708
**Document Hash:** 3b81db5ae2b8edd9e6c972a9a1fd36c1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**9999999997-23-000924.hdr.sgml**: 20230411

**ACCESSION NUMBER**: 9999999997-23-000924

**CONFORMED SUBMISSION TYPE**: SEC STAFF LETTER

**CATEGORY**: REDACTED EXHIBIT

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230310

**ACTION DATE**: 20230310

**RECEIVED DATE**: 20230313

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cool Co Ltd.
- **CENTRAL INDEX KEY:** 0001944057
- **STANDARD INDUSTRIAL CLASSIFICATION:** WATER TRANSPORTATION [4400]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** D0
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** SEC STAFF LETTER

**BUSINESS ADDRESS:**
- **STREET 1:** 2ND FLOOR, S.E. PEARMAN BUILDING
- **STREET 2:** 9 PAR-LA-VILLE ROAD
- **CITY:** HAMILTON
- **STATE:** D0
- **ZIP:** HM11
- **BUSINESS PHONE:** 441-295-4705

**MAIL ADDRESS:**
- **STREET 1:** 2ND FLOOR, S.E. PEARMAN BUILDING
- **STREET 2:** 9 PAR-LA-VILLE ROAD
- **CITY:** HAMILTON
- **STATE:** D0
- **ZIP:** HM11

### Attached PDF Documents

**Attachment 1:** `filename1`

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 10, 2023

Richard Tyrrell
Chief Executive Officer
Cool Company Ltd.
2nd floor, S.E. Pearman Building
9 Par-la-Ville Road
Hamilton HM11
Bermuda

Re: Cool Company Ltd.
Registration Statement on Form 20-F
Exhibit Nos. 4.1, 4.2, and 4.3
Filed February 14, 2023
File No. 001-41625

Dear Richard Tyrrell:

We have concluded our assessment of your redacted exhibits for compliance with applicable form requirements and will process your supplemental response and related materials in accordance with your request.

Sincerely,

Division of Corporation Finance