October 9, 2015
Via EDGAR Correspondence
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Diane Fritz, Staff Accountant
Dear Sirs/Mesdames:
| Re: | Adira Energy Ltd. |
| Form 20-F for Fiscal Year Ended |
| December 31, 2014 |
| Filed April 30, 2015 |
SEC File No.: 0-30087 |
Further to the Company’s annual report for the fiscal year ended December 31, 2014 filed with the Securities and Exchange Commission (the “Commission”) on Form 20-F under the Securities Exchange Act of 1934, as amended, and all amendments filed with respect thereto, the Company acknowledges that:
| · | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| · | staff comments or changes to disclosure and response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| · | the Company may not assert staff comments as a defence in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Yours truly,
ADIRA ENERGY LTD.
By: /s/ Gadi Levin
Gadi Levin,
Chief Financial Officer