United States securities and exchange commission logo June 17, 2022 Jeffrey J. Guzy Chief Executive Officer and Director CoJax Oil and Gas Corporation 3033 Wilson Blvd, Suite E-605 Arlington, VA 22201 Re: CoJax Oil and Gas Corporation Form 10-K for the Fiscal Year ended December 31, 2020 Filed May 14, 2021 File No. 333-232845 Dear Mr. Guzy: 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 Energy & Transportation