July 11, 2019 David Sealock Chief Executive Officer Petroteq Energy Inc. 15165 Ventura Blvd., #200 Sherman Oaks, CA 91403 Re: Petroteq Energy Inc. Registration Statement on Form 10-12G Filed May 22, 2019 File No. 0-55991 Dear Mr. Sealock: 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 Natural Resources cc: Leslie Marlow