September 13,
2024

Bradley Taillon
Chief Executive Officer
Permex Petroleum Corp
1700 Post Oak Boulevard
2 Blvd Place, Suite 600
Houston, TX 77056

       Re: Permex Petroleum Corp
           Form 10-K for the Fiscal Year ended September 30, 2023
           Filed July 29, 2024
           File No. 001-41558
Dear Bradley Taillon:

       We have reviewed your filing and have the following comments.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

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

Form 10-K for the Fiscal Year ended September 30, 2023
General

1.     We note that you have not filed interim reports on Form 10-Q for the
first, second and
       third quarters of your 2024 fiscal year. We further note that you have
not provided
       notifications of late filing for either the first or second quarter
reports and that within the
       notification provided for the third quarter report you attribute the
delay to the independent
       accountant "...needing additional time to complete its documentation and
review."

       Please explain to us the arrangement that you have with the independent
accountant to
       complete the reviews of the interim financial statements, including the
dates of the
       engagements covering each quarter, and details regarding the nature and
extent of any
       review work performed by the firm, the dates this work was completed,
and a description
       of any work yet to be completed and the periods to which such work
pertains.
 September 13, 2024
Page 2

       Tell us the specific reasons that the reviews were not completed prior
to the due dates for
       each of the interim reports, as may encompass availability of company
personnel, access
       to your accounting records, or payments due to the independent
accountant for services.

       Please comply with your reporting obligations under Rule13a-13 of
Regulation 13A
       without further delay. Please also file the notifications that are
required by Rule 12b-25 of
       Regulation 12B, to include substantive and reasonably complete details
regarding the
       reasons for the late filings and the dates that you expect the filings
will be made.

2.     We note your disclosure on page 37 explaining that in addition to
appointing a new CEO
       on June 27, 2024 you announced, "As a part of Permex   s strategic
reconstitution and
       expansion of the Board," the resignations of six directors. However, you
do not provide
       details of the initiative or explain how the departure of six directors
correlates with
       expansion of the Board. Please reconcile the date of the announcement
and the
       circumstances described with the information provided in the associated
current reports
       that you filed on Form 8-K. For example, the June 18, 2024 report
indicates that four of
       the six directors resigned immediately and in concert on June 12, 2024,
each citing
       personal reasons; while the June 26, 2024 report indicates the other two
directors also
       resigned immediately and in concert on June 20, 2024, also for personal
reasons.

       Tell us how having six directors resign for personal reasons is
considered to be part of
       the "strategic reconstitution and expansion" initiative that you mention
and explain to us
       when, how, and by whom the initiative was formulated and approved. If
you have
       previously disclosed the initiative, identify the specific filing where
that disclosure
       appears. Submit a complete description of the initiative along with your
response,
       supplemented as necessary (i) to clarify the reasons it would entail
replacing the entire
       six member Board, and (ii) to describe the specific plans for expansion
of the Board,
       including the timeframe, mechanisms involved, and rationale.

       With regard to the current reports referenced above, explain to us more
clearly the
       circumstances attendant to the resignations, and provide us with the
analyses that you
       performed in concluding that no disclosures were required pursuant to
Item 5.02(a) of
       Form 8-K, due to disagreements on any matter relating to your
operations, policies or
       practices. Please clarify whether each of the directors were aware that
their resignations
       were part of the strategic reconstitution and expansion initiative, and
provide us with all
       written correspondence that was provided by each of the former Directors
concerning the
       circumstances surrounding his or her resignation.


        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 Mark Wojciechowski at 202-551-3759 or Karl Hiller at
202-551-3686 if
you have questions regarding comments on the financial statements and related
matters.
 September 13, 2024
Page 3



                     Sincerely,

                     Division of Corporation Finance
                     Office of Energy & Transportation