June 18, 2019 Zel C. Khan Chief Executive Officer Petrolia Energy Corporation 710 N. Post Oak Road, Suite 512 Houston, Texas 77024 Re: Petrolia Energy Corporation Form 10-K/A for the Fiscal Year ended December 31, 2017 Response dated February 19, 2019 Response dated March 6, 2019 Response dated June 10, 2019 File No. 0-52690 Dear Mr. Khan: We issued comments on the above captioned filing on April 29, 2019. On May 28, 2019, we issued a follow-up letter informing you that those comments remained outstanding and unresolved, and absent a substantive response, we would act consistent with our obligations under the federal securities laws. As you have not provided a substantive response, we are terminating our review and will take further steps as we deem appropriate. These steps include releasing publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact Lily Dang - Staff Accountant at (202) 551-3867 or Karl Hiller - Branch Chief at (202) 551-3686 with any questions. Sincerely, Division of Corporation Finance Office of Natural Resources