TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 2, 2022 John F. Terwilliger Chief Executive Officer and President Houston American Energy Corp. 801 Travis St. Suite 1425 Houston, TX 77002 Re: Houston American Energy Corp. Registration Statement on Form S-3 Filed August 30, 2022 File No. 333-267163 Dear Mr. Terwilliger: 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 Arthur Tornabene-Zalas at (202) 551-3162 or Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Michael Sanders, Esq.