<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001439154</cik>
        <entityName>United States Oil &amp; Gas Corp</entityName>
        <issuerAddress>
            <street1>11782 JOLLYVILLE ROAD</street1>
            <street2>SUITE 211B</street2>
            <city>AUSTIN</city>
            <stateOrCountry>TX</stateOrCountry>
            <zipCode>78759</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>512-464-1225</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <issuerPreviousNameList>
            <previousName>Netgates Holdings, Inc.</previousName>
            <previousName>Sustainable Energy Development, Inc.</previousName>
            <previousName>Massapequa Ventures</previousName>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Alex</firstName>
                <lastName>Tawse</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>11501 Charred Oak Drive</street1>
                <city>Austin</city>
                <stateOrCountry>TX</stateOrCountry>
                <zipCode>78759</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <lastName>Taylor</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>9 Hillside Avenue</street1>
                <city>Port Washington</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>11050</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>None</firstName>
                <lastName>None</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>None</street1>
                <city>None</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>none</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Oil and Gas</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$5,000,001 - $25,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>04.1</item>
            <item>06</item>
            <item>04.2</item>
            <item>04.3</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001439154-10-000002</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-02-01</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isDebtType>true</isDebtType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>None</recipientName>
                <recipientCRDNumber>None</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>None</street1>
                    <city>None</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <zipCode>None</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>NY</state>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>1000000</totalOfferingAmount>
            <totalAmountSold>125000</totalAmountSold>
            <totalRemaining>875000</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>1</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>United States Oil &amp; Gas Corp</issuerName>
                <signatureName>Alex Tawse</signatureName>
                <nameOfSigner>Alex Tawse</nameOfSigner>
                <signatureTitle>President</signatureTitle>
                <signatureDate>2010-03-19</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
