Agreed but, Since they are all parallel 3.1V*20mA =620mA is ideal if constant , but battery is not constant and also 2X Vf so efficiency loss is 50%.
Better to use 16850 3.6V LiPo and have spares then use Ohm's Law on R.
e.g (3.6-3.1)V/0.62A= 1Ω. losing 620mW of power so 2W or 5W for cooler...