United States securities and exchange commission logo January 13, 2023 Rich Wheeless Chief Executive Officer ParcelPal Logistics Inc. 1111 Melville Street, Suite 620 Vancouver, BC V6A 2S5 Canada Re: ParcelPal Logistics Inc. Form 20-F for the Fiscal Year ended December 31, 2021 Filed May 4, 2022 File No. 000-56191 Dear Rich Wheeless: 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