August 29, 2019

Richard Heddle
Chief Executive Officer
Plastic2Oil, Inc.
20 Iroquois Street
Niagara Falls, NY 14303

       Re: Plastic2Oil, Inc.
           Form 10-K for the Year Ended December 31, 2018
           Filed June 3, 2019
           File No. 000-52444

Dear Mr. Heddle:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments 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 our
comments apply to your facts and circumstances, please tell us why in your
response.

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

Form 10-K for the Year Ended December 31, 2018

Exhibit 23.1, page 1

1.    The consent of D. Brooks and Associates CPA's, P.A is dated April 7, 2017
and refers to
      the firm's report of the same date included in your Form 10-K "as at
December 31, 2016
      and 2015 for the years then ended". Please amend your filing to have D.
Brooks and
      Associates CPA's, P.A provide a correctly worded and currently dated
consent that refers
      to the use of their report dated June 3, 2019 which appears in this
filing, i.e., your Form
      10-K for the year ended December 31, 2018.
General

2.    Please file your Form 10-Q for the period ended June 30, 2019.
 Richard Heddle
Plastic2Oil, Inc.
August 29, 2019
Page 2

       In closing, 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.

      You may contact Eric Atallah at (202) 551-3663 or Martin James, Senior
Assistant Chief
Accountant, at (202) 551-3671 with any questions.



FirstName LastNameRichard Heddle                          Sincerely,
Comapany NamePlastic2Oil, Inc.
                                                          Division of
Corporation Finance
August 29, 2019 Page 2                                    Office of Electronics
and Machinery
FirstName LastName