Plastic2Oil Inc (PTOI)

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Any updates on the Wells Notice?

Dear Mr. Bordynuik:

We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filings to be certain that the filings includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Martin James
Martin James
Senior Assistant Chief Accountant

http://www.sec.gov/Archives/edgar/data/1381105/000000000011046955/filename1.pdf