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                             May 22, 2023

       Kirk Taylor
       President and Chief Financial Officer
       American Acquisition Opportunity Inc.
       12115 Visionary Way
       Fishers, Indiana 46038

                                                        Re: American
Acquisition Opportunity Inc.
                                                            Form 10-K for the
year ended December 31, 2022
                                                            Filed March 22,
2023
                                                            File No. 001-40233

       Dear Kirk Taylor:

              We have limited our review of your filing to the financial
statements and related
       disclosures 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the year ended December 31, 2022

       ITEM 9A. CONTROLS AND PROCEDURES., page 45

   1.                                                   We note that you have
disclosed that principal executive officer and principal financial
                                                        and accounting officer
have concluded that disclosure controls and procedures were
                                                        effective based on an
evaluation conducted during the fiscal quarter ended June 30, 2022.
                                                        Please amend your Form
10-K to address your conclusion with respect to disclosure
                                                        controls and procedures
as of December 31, 2022.
   2.                                                   We were not able to
locate a conclusion on the effectiveness of your internal controls over
                                                        financial reporting
within your disclosures on page 45. Please amend your Form 10-K to
                                                        provide managment's
conclusion with respect to internal controls over financial
                                                        reporting as of
December 31, 2022.
 Kirk Taylor
American Acquisition Opportunity Inc.
May 22, 2023
Page 2
Report of Independent Registered Public Accounting Firm, page F-1

3.    We note that the audit report does not cover the balance sheet as of
12-31-21 or the related
      financial statements for the period 1-20-21 (inception) to 12-31-21. In
an amended Form
      10-K filing, please include a revised audit report from your auditor
which addresses these
      financial statement periods.
       In closing, 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.

      You may contact Howard Efron at 202-551-3439 or Shannon Menjivar at
202-551-
3856 with any questions.



                                                            Sincerely,
FirstName LastNameKirk Taylor
                                                            Division of
Corporation Finance
Comapany NameAmerican Acquisition Opportunity Inc.
                                                            Office of Real
Estate & Construction
May 22, 2023 Page 2
cc:       Joan Guilfoyle
FirstName LastName