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                            January 23, 2024

       Robert McAllister
       Principal Executive Officer
       Enertopia Corp.
       1873 Spall Rd. #7
       Kelowna, British Columbia
       Canada, V1Y4R2

                                                        Re: Enertopia Corp.
                                                            Form 10-K for the
Fiscal Year ended August 31, 2023
                                                            Filed November 29,
2023
                                                            File No. 000-51866

       Dear Robert McAllister:

                                                        We have reviewed your
filing and have the following comment.

              Please respond to this letter 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 a
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this letter, we may have additional comments.

       Form 10-K for the Fiscal Year ended August 31, 2023

       Mineral Property, page 6

   1.                                                   We note your
disclosures on pages 4 and 6, indicating that your focus on building
                                                        shareholder value
involves your Nevada Lithium claims, and that you completed a drill
                                                        program in June 2022
and a second phase drill program in April 2023. We see that you
                                                        have utilized Form 8-K
to provide various updates, including sampling results, pertaining
                                                        to your exploration
activities, and have recently obtained and posted a 43-101 technical
                                                        report on your website.
We also note that your exploration expenses during your most
                                                        recently completed
fiscal year represented about 38% of total expenses.

                                                        Based on the forgoing,
it appears that your mining operations are material to your
                                                        business, considering
the guidance in Item 1301(c) of Regulation S-K, and that you would
                                                        therefore need to
comply with Subpart 1300 of Regulation S-K, applicable pursuant to
                                                        Item 2 of Form 10-K and
Instruction 3 to Item 102 of Regulation S-K.
 Robert McAllister
Enertopia Corp.
January 23, 2024
Page 2
         Please amend your filing to provide the information required by Items
1303, 1304, and
         1305 of Regulation S-K, including exploration results and exploration
activity associated
         with your various drill programs, to the extent applicable and
material to investors,
         consistent with paragraph (g)(4) to Item 1304.

         Please understand that while a technical report summary is not
required for exploration
         results, the required information must be based on and accurately
reflect information and
         supporting documentation prepared by a qualified person, consistent
with the guidance in
         Item 1302(a)(1) of Regulation S-K.
        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.

       Please contact John Coleman at 202-551-3610 or Karl Hiller at
202-551-3686 if you have
questions regarding comments.



FirstName LastNameRobert McAllister                           Sincerely,
Comapany NameEnertopia Corp.
                                                              Division of
Corporation Finance
January 23, 2024 Page 2                                       Office of Energy
& Transportation
FirstName LastName