April 3, 2020 J. Kevin Willis Senior Vice President and Chief Financial Officer Ashland Global Holdings Inc. 50 E. RiverCenter Boulevard Covington, Kentucky 41011 Re: Ashland Global Holdings Inc. Form 10-K for Fiscal Year Ended September 30, 2019 Filed November 25, 2019 File No. 333-211719 Dear Mr. Willis: 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 Trade & Services