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                            December 23, 2020

       Rich Wheeless
       Chief Executive Officer
       ParcelPal Technology Inc.
       190 Alexander Street, Suite 305
       Vancouver, BC V6A 2S5
       Canada

                                                        Re: ParcelPal
Technology Inc.
                                                            Registration
Statement on Form F-1
                                                            Filed December 18,
2020
                                                            File No. 333-251485

       Dear Mr. Wheeless:

              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 Karina
Dorin, Staff Attorney, at (202) 551-3763 with any questions.




                            Sincerely,


                            Division of Corporation Finance

                            Office of Energy & Transportation
       cc:                                              Theodore Ghorra