PERKINS OIL & GAS INC.
                            1445 Marpole Avenue #409
                              Vancouver, BC V6H 1S5
                             Telephone (604)733-5055
--------------------------------------------------------------------------------

                                                                    May 31, 2013

Mr. H. Roger Schwall, Assistant Director
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549

Re: Perkins Oil & Gas Inc.
    Amendment No. 2 to Registration Statement on Form S-1
    Filed May 9, 2013
    File No. 333-186286

Dear Mr. Schwall,

Thank you for your  assistance in the review of our filing.  In response to your
comment letter dated May 22, 2013 we have the following reply.

Form S-1

Financial Statements

     1.   We have updated the financial  statements  and the  disclosures in the
          filing to March 31, 2013.

We acknowledge  and understand  that the Company and management are  responsible
for the accuracy and adequacy of the disclosures made in our filings.

The Company further acknowledges:

     *    should the  Commission  or the staff,  acting  pursuant  to  delegated
          authority,  declare the filing  effective,  it does not  foreclose the
          Commission from taking any action with respect to the filing;

     *    the  action  of  the  Commission  or the  staff,  acting  pursuant  to
          delegated  authority,  in  declaring  the filing  effective,  does not
          relieve the company from its full  responsibility for the adequacy and
          accuracy of the disclosure in the filing; and

     *    the company  may not assert  staff  comments  and the  declaration  of
          effectiveness  as  a  defense  in  any  proceeding  initiated  by  the
          Commission  or any person  under the  federal  securities  laws of the
          United States.

Sincerely,


/s/ J. Michael Page
-------------------------------
J. Michael Page
C.E.O & Director