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                           October 5, 2020

       Jeffrey Guzy
       Chief Executive Officer
       CoJax Oil & Gas Corp
       3033 Wilson Boulevard, Suite E-605
       Arlington, VA 22201

                                                        Re: CoJax Oil & Gas
Corp
                                                            Registration
Statement on Form S-1
                                                            Filed September 28,
2020
                                                            File No. 333-249080

       Dear Mr. Guzy:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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 Liz
Packebusch, Staff Attorney, at (202) 551-8749 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Energy & Transportation
       cc:                                              Paul W. Richter