TEXT-EXTRACT 2 filename2.txt December 18, 2018 James Schoonover Chief Executive Officer and President HOUSTON AMERICAN ENERGY CORP 801 Travis, Suite 1425 Houston, TX 77002 Re: HOUSTON AMERICAN ENERGY CORP Registration Statement on Form S-3 Filed December 11, 2018 File No. 333-228749 Dear Mr. Schoonover: 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 Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Natural Resources