United States securities and exchange commission logo October 23, 2020 Christopher Stavros Executive Vice President and Chief Financial Officer Magnolia Oil & Gas Corporation Nine Greenway Plaza, Suite 1300 Houston, Texas 77046 Re: Magnolia Oil & Gas Corporation Form 10-K for the Fiscal Year Ended December 31, 2019 Filed February 26, 2020 File No. 001-38083 Dear Mr. Stavros: 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