Correspondence 0001515971-23-000007 from DAYBREAK OIL & GAS, INC. (DBRM) (CIK 0001164256)

DAYBREAK OIL & GAS, INC. (DBRM) (CIK 0001164256)
Date: Feb. 6, 2023 · CIK: 0001164256 · Accession: 0001515971-23-000007

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AI Filing Summary & Sentiment

File numbers found in text: 000-50107

Referenced dates: January 24, 2023

Date

February 6, 2023

Author

/s/ JAMES F. WESTMORELAND

Form

CORRESP

Company

DAYBREAK OIL & GAS, INC. (DBRM) (CIK 0001164256)

Letter

Via Edgar Division of Corporation Finance Attention: Robert Babula, Staff Accountant Re: Daybreak Oil and Gas, Inc. Form 10-K for the Fiscal Year Ended February 28, 2022 Filed June 15, 2022 Form 10-Q for the Quarterly Period Ended August 31, 2022 Filed October 28, 2022 File No. 000-50107

Dear Mr. Babula:

This letter is in response to your comment letter dated January 24, 2023, addressed to James Westmoreland, our Chief Executive Officer.

In your comment letter, you asked us to respond within ten business days or advise when we will respond. We appreciate the Commission’s flexibility and we will provide the requested response on or before February 21, 2023; as reflected during conversation with our Special Projects Advisor, Thomas Kilbourne.

I can be reached at 281-996-4176 or jimw@daybreakoilandgas.com, for any questions or comments.

Sincerely
/s/ JAMES F. WESTMORELAND

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CORRESP
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     Daybreak Oil and Gas, Inc.

    DAYBREAK
    OIL AND GAS,
    INC.

    1414 SOUTH FRIENDSWOOD DRIVE

    SUITE 212

    FRIENDSWOOD, TX 77546

    OFFICE: (281) 996-4176

February 6, 2023

Via Edgar

United Stated Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7010

Attention: Robert Babula, Staff Accountant

Re:   Daybreak Oil and Gas, Inc.

Form 10-K for the Fiscal Year Ended February
28, 2022 Filed June 15, 2022

Form 10-Q for the Quarterly Period Ended August
31, 2022 Filed October 28, 2022

File No. 000-50107

Dear Mr. Babula:

This letter is in response to your comment letter
dated January 24, 2023, addressed to James Westmoreland, our Chief Executive Officer.

In your comment letter, you asked us to respond within
ten business days or advise when we will respond. We appreciate the Commission’s flexibility and we will provide the requested response
on or before February 21, 2023; as reflected during conversation with our Special Projects Advisor, Thomas Kilbourne.

I can be reached at 281-996-4176 or jimw@daybreakoilandgas.com,
for any questions or comments.

Sincerely

/s/ JAMES F. WESTMORELAND

James F. Westmoreland

President and Chief Executive Officer

SecProbe.io