TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 14, 2020 Rich Wheeless Chief Executive Officer and Chief Financial Officer ParcelPal Technology Inc. 190 Alexander Street, Suite 305 Vancouver, BC V6A 2S5 Canada Re: ParcelPal Technology Inc. Registration Statement on Form 20-F Filed August 4, 2020 File No. 0-56191 Dear Mr. Wheeless: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Theodore Ghorra