May 23, 2019 J. Kevin Willis Chief Financial Officer Ashland Global Holdings Inc. 50 E. RiverCenter Boulevard Covington, Kentucky 41011 Re: Ashland Global Holdings Inc. Form 10-K for the year ended September 30, 2018 Filed November 19, 2018 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 Manufacturing and Construction