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                            February 16, 2024

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

                                                        Re: Enertopia Corp.
                                                            Form 10-K/A for the
Fiscal Year ended August 31, 2023
                                                            Filed February 1,
2024
                                                            File No. 000-51866

       Dear Robert McAllister:

              We have reviewed your February 13, 2024 response to our comment
letter and have the
       following comments.

              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. Unless
       we note otherwise, any references to prior comments are to comments in
our January 23,
       2024 letter.

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

       Properties, page 12

   1.                                                   We note your response
to prior comment one, indicating that you believe you have
                                                        complied with Items
1303, 1304, and 1305 of Regulation S-K, in the February 1, 2024
                                                        amendment to your Form
10-K, although you also indicate that you do not consider your
                                                        mining property
interest to be material. However, your amendment does not include all of
                                                        the required
information and given the various activities, disclosures and reports
                                                        referenced in our prior
comment, notwithstanding the considerations described in your
                                                        response, we continue
to believe that you are subject to the disclosure requirements in
                                                        Subpart 1300 due to
having material mining operations, based on the definition and
                                                        assessment provisions
in Item 1301(a) and (c) of Regulation S-K.
 Robert McAllister
FirstName  LastNameRobert McAllister
Enertopia Corp.
Comapany16,
February   NameEnertopia
             2024        Corp.
February
Page 2 16, 2024 Page 2
FirstName LastName
         Please address the additional comments in this letter by submitting
the proposed
         disclosure revisions that are necessary to provide all of the required
information.
2.       The following additional information should be provided for the West
Tonopah Lithium
         Exploration Project to comply with Item 1304(b) of Regulation S-K:

                the location, accurate to within one mile using an easily
recognizable coordinate
              system;
                the conditions that must be met to retain your mineral
property, such as annual
              payments or fees;
                a brief summary of the the work completed by the company on the
property;
                the total cost or book value of the property;
                a brief history of previous operations, including the names of
previous operators,
              insofar as known; and
                a brief description of any significant encumbrances to the
property, including current
              and future permitting requirements.
3.       Given that you have included estimates of mineral resources in your
February 1, 2024
         amendment, you will need to obtain and file the technical report
summary that supports
         the disclosure to comply with Item 1302(b)(1) of Regulation S-K.

         Please ensure that the qualified persons engaged to provide the
technical report summary
         are aware of the requirements in Item 601(b)(96) of Regulation S-K,
which describes all
         of the information that must be provided within the report.
4.       We note that you present a range of mineral resource estimates based
on different cut-off
         grades. Ordinarily, you would need to report mineral resources based
on a specific cut-off
         grade and price, consistent with the guidance pertaining to the work
of the qualified
         person in Item 1302(d) of Regulation S-K, and your disclosures should
be consistent with
         the technical report summary provided by the qualified persons.

         Please modify your disclosures as necessary to remove estimates of
resources other than
         the specific estimates for which the qualified persons have a
reasonable basis for
         establishing the prospects of economic extraction. The qualified
persons may retain the
         incremental analyses of resources at different cut-off grades as part
of the disclosures
         required to address uncertainties by Item 601(b)(96)(iii)(B)(11)(v) of
Regulation S-K.

         Your disclosures should be expanded to include the cut-off grade and
cut-off grade
         calculation, point of reference in which the estimates of mineral
resources were
         calculated, the assumptions regarding mineral prices, and the
metallurgical recovery
         factors, to comply with Item 1304(d)(1) of Regulation S-K.

         Please ensure that all material assumptions relating to the modifying
factors, price
         estimates, and scientific and technical information, including the
selected cut-off grade
         and cut-off grade calculation, are current as of the end of your
fiscal year, consistent with
         the guidance in Item 1304(f) of regulation S-K.
 Robert McAllister
Enertopia Corp.
February 16, 2024
Page 3

       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
February 16, 2024 Page 3                                 Office of Energy &
Transportation
FirstName LastName