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                             September 1, 2023

       Jay Puchir
       Chief Financial Officer
       White River Energy Corp.
       609 W/ Dickson St., Suite 102 G
       Fayetteville, AR 72701

                                                        Re: White River Energy
Corp.
                                                            Amendment No. 8 to
Registration Statement on Form S-1
                                                            Filed August 23,
2023
                                                            File No. 333-268707

       Dear Jay Puchir:

             We have reviewed your amended registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
August 4, 2023 letter.

       Amendment No. 8 to Registration Statement on Form S-1

       Risk Factors
       If we are unable to collect sums due to us for certain participation
rights, we could experience
       material adverse consequences..., page 7

   1.                                                   We note you disclose
that as a practical matter, your most realistic option is to provide
                                                        notice to Ault Energy
that you will terminate Ault's rights under the Participation
                                                        Agreement and either
find other investors or if the well begins production use the
                                                        production that Ault
would have received to fund your operations. Please expand your
                                                        disclosure to discuss
whether you have provided such notice to Ault and any related risks.
 Jay Puchir
FirstName
White RiverLastNameJay
             Energy Corp.Puchir
Comapany 1,
September  NameWhite
              2023     River Energy Corp.
September
Page 2     1, 2023 Page 2
FirstName LastName
Related Party Transactions, page 84

2.       We note you disclose that you have from time to time borrowed amounts
from related
         parties, principally your chief executive officer and to a lesser
extent your chief financial
         officer. Please revise to provide all the information required by Item
404(d) of Regulation
         S-K since April 1, 2022 and ensure you describe each related party
transaction
         individually rather than on an aggregate basis.
Supplemental Information on Oil and Gas Producing Activities (Unaudited)
Estimated Quantities of Proved Reserves (Bbl), page F-69

3.       We note your response to prior comment 5 and the revisions made on
page F-69 of
         Amendment No. 8. Revised footnote (1) currently indicates, in part,
that revisions of
         estimates "relate to changes in our performance for the wells for
changes in the average
         price used to determine our reserves". Further revise this footnote to
more clearly
         describe what the footnote is trying to convey, as the current
language is unclear.
         Additionally, further revise the note to more clearly describe, for
each year presented, the
         impact of changes in performance and changes in price, e.g. "During
the year ended
         March 31, 2023, total revisions of previous estimates were negative
2,663 Bbls which
         resulted from an increase due to prices of 5,549 Bbls offset by a
reduction due to well
         performance of 8,212 Bbls."
        You may contact Lily Dang, Staff Accountant, at (202) 551-3867 or Karl
Hiller,
Accounting Branch Chief, at (202) 551-3686 if you have questions regarding
comments on the
financial statements and related matters. You may contact Sandra Wall,
Petroleum Engineer, at
(202) 551-4727 with questions regarding the engineering comments. Please
contact Liz
Packebusch, Staff Attorney, at (202) 551-8749 or Karina Dorin, Staff Attorney,
at (202) 551-
3763 with any other questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of Energy
& Transportation
cc:      Michael D. Harris, Esq.