HANK GRACIN†† | PARTNER |
GRACIN & MARLOW, LLP
COUNSELLORS AT LAW 405 LEXINGTON AVENUE NEW YORK, NEW YORK 10174
(212) 907-6457 www.gracinmarlow.com |
IN BOCA RATON FAX (561) 237-0803 WRITER E-MAIL: lmarlow@gracinmarlow.com |
November 26, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Attention: | Lisa Krestyick |
| Staff Attorney |
| Re: | Petroteq Energy Inc. |
Registration Statement on Form 20-FR
Filed October 11, 2018
File No. 0-55991
Dear Ms. Krestynick:
In your letter dated November 7, 2018 (the “Staff Comment Letter”), you requested that we respond to your comments regarding the within ten business days or advise you when we would provide a response.
Please be advised that we cannot comply with a response to all of the questions in the Staff Comment Letter. Accordingly, we respectfully request an extension until Friday, November 30, 2018 to file our response to the Staff Comment Letter.
Thank you for your consideration of our request for an extension. If you have any questions, please do not hesitate to call me at (516) 496-2223 or (212) 907-6457.
| Sincerely, | |
| /s/ Leslie Marlow | |
| Leslie Marlow |
| cc: | David Sealock |
| Petroteq Energy Inc. |