b'Report of Independent Registered Public Accounting FirmTo the Shareholders and the Board of Directors of Kosmos Energy Ltd.Opinion on the Financial StatementsWe have audited the accompanying consolidated balance sheets of Kosmos Energy Ltd. (theCompany) as of December 31, 2018 and 2017, the related consolidated statements of operations,shareholders equity and cash flows for each of the three years in the period ended December 31, 2018,and the related notes and financial statement schedules listed in the Index at Item 15(a) (collectivelyreferred to as the consolidated financial statements). In our opinion, the consolidated financialstatements present fairly, in all material respects, the financial position of the Company atDecember 31, 2018 and 2017, and the results of its operations and its cash flows for each of the threeyears in the period ended December 31, 2018, in conformity with U.S. generally accepted accountingprinciples.We also have audited, in accordance with the standards of the Public Company AccountingOversight Board (United States) (PCAOB), the Companys internal control over financial reporting asof December 31, 2018, based on criteria established in Internal Control-Integrated Framework issuedby the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) and ourreport dated February 28, 2019 expressed an unqualified opinion thereon.Basis for OpinionThese consolidated financial statements are the responsibility of the Companys management. Ourresponsibility is to express an opinion on the Companys consolidated financial statements based on ouraudits. We are a public accounting firm registered with the PCAOB and are required to beindependent with respect to the Company in accordance with the U.S. federal securities laws and theapplicable rules and regulations of the Securities and Exchange Commission and the PCAOB.We conducted our audits in accordance with the standards of the PCAOB. Those standards requirethat we plan and perform the audit to obtain reasonable assurance about whether the financialstatements are free of material misstatement, whether due to error or fraud. Our audits includedperforming procedures to assess the risks of material misstatement of the consolidated financialstatements, whether due to error or fraud, and performing procedures that respond to those risks. Suchprocedures included examining, on a test basis, evidence regarding the amounts and disclosures in theconsolidated financial statements. Our audits also included evaluating the accounting principles usedand significant estimates made by management, as well as evaluating the overall presentation of theconsolidated financial statements. We believe that our audits provide a reasonable basis for ouropinion./s/ Ernst & Young LLPWe have served as the Companys auditor since 2004.Dallas, TexasFebruary 28, 2019103'