March 1, 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
           File No. 0-52690

Dear Mr. Khan:

       We have reviewed your February 19, 2019 response to our comment letter
and have the
following comments. In some of our comments, we may ask you to provide us with
information
so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

     After reviewing your response to these comments, we may have additional
comments. Unless we note otherwise, our references to prior comments are to
comments in our
December 20, 2018 letter.

Form 10-K/A for the Fiscal Year ended December 31, 2017

Item 15. Exhibits, Financial Statement Schedules
Exhibit Index
Exhibit Number 99.1, page 31

1.    Your response to prior comment 3 indicates that the reserve report for
December 31, 2017
      will be revised and filed along with your 2018 Form 10-K. Tell us the
extent to which the
      proved reserves and future net cash flows previously disclosed in your
2017 reserve report
      will differ from the corresponding figures in your revised 2017 reserve
report.

      Please address the significance of the changes and explain your view on
the need to file an
      amended Form 10-K for the fiscal year ended December 31, 2017 to
incorporate these
      changes and to resolve the other disclosure issues noted in our prior
comments.
 Zel C. Khan
Petrolia Energy Corporation
March 1, 2019
Page 2


         Please submit the revised 2017 reserve report with your response to
this comment, along
         with your materiality assessments and any disclosures that you propose
to address such
         changes in your 2018 Form 10-K, if you believe an amendment is
unnecessary.
2.       Your response to prior comment 4 indicates that probable reserves will
be excluded in the
         reserve report for the fiscal year ended December 31, 2018. Tell us if
the revised 2017
         reserves report will also exclude probable reserves.
       You may contact John Hodgin-Petroleum Engineer at (202) 551-3699 if you
have
questions regarding the comments. Please contact Karl Hiller-Branch Chief at
(202) 551-3686
with any other questions.



FirstName LastNameZel C. Khan                                Sincerely,
Comapany NamePetrolia Energy Corporation
                                                             Division of
Corporation Finance
March 1, 2019 Page 2                                         Office of Natural
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