b'Report of Independent Registered Public Accounting FirmTo the Shareholders and the Board of Directors of Kosmos Energy Ltd.Opinion on Internal Control over Financial ReportingWe have audited Kosmos Energy Ltd.s internal control over financial reporting as ofDecember 31, 2018, based on criteria established in Internal Control-Integrated Framework issued bythe Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) (theCOSO criteria). In our opinion, Kosmos Energy Ltd. (the Company) maintained, in all materialrespects, effective internal control over financial reporting as of December 31, 2018, based on theCOSO criteria.As indicated in the accompanying Index item 9A, managements assessment of and conclusion onthe effectiveness of internal control over financial reporting did not include the internal controls ofDeep Gulf Energy, which is included in the 2018 consolidated financial statements of the Company andconstituted 37% of total assets as of December 31, 2018 and 17% of revenues for the year then ended.Our audit of internal control over financial reporting of the Company also did not include anevaluation of the internal control over financial reporting of Deep Gulf Energy.We also have audited, in accordance with the standards of the Public Company AccountingOversight Board (United States) (PCAOB), the 2018 consolidated financial statements of the Companyand our report dated February 28, 2019 expressed an unqualified opinion thereon.Basis for OpinionThe Companys management is responsible for maintaining effective internal control over financialreporting and for its assessment of the effectiveness of internal control over financial reporting includedin the accompanying Managements Annual Report on Internal Control over Financial Reportingappearing in Item 9A. Our responsibility is to express an opinion on the Companys internal controlover financial reporting based on our audit. We are a public accounting firm registered with thePCAOB and are required to be independent with respect to the Company in accordance with the U.S.federal securities laws and the applicable rules and regulations of the Securities and ExchangeCommission and the PCAOB.We conducted our audit in accordance with the standards of the PCAOB. Those standards requirethat we plan and perform the audit to obtain reasonable assurance about whether effective internalcontrol over financial reporting was maintained in all material respects.Our audit included obtaining an understanding of internal control over financial reporting,assessing the risk that a material weakness exists, testing and evaluating the design and operatingeffectiveness of internal control based on the assessed risk, and performing such other procedures aswe considered necessary in the circumstances. We believe that our audit provides a reasonable basis forour opinion.Definition and Limitations of Internal Control Over Financial ReportingA companys internal control over financial reporting is a process designed to provide reasonableassurance regarding the reliability of financial reporting and the preparation of financial statements forexternal purposes in accordance with generally accepted accounting principles. A companys internalcontrol over financial reporting includes those policies and procedures that (1) pertain to themaintenance of records that, in reasonable detail, accurately and fairly reflect the transactions anddispositions of the assets of the company; (2) provide reasonable assurance that transactions arerecorded as necessary to permit preparation of financial statements in accordance with generallyaccepted accounting principles, and that receipts and expenditures of the company are being made only104'