# EDGAR Filing Document

**Accession Number:** 0001164256
**File Stem:** 0001515971-23-000007
**Filing Date:** 2023-2
**Character Count:** 2520
**Document Hash:** 044f7b6975ea72eef62db2198bb8c39b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001515971-23-000007.hdr.sgml**: 20231103

**ACCESSION NUMBER**: 0001515971-23-000007

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230206

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DAYBREAK OIL & GAS, INC.
- **CENTRAL INDEX KEY:** 0001164256
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **IRS NUMBER:** 910626366
- **STATE OF INCORPORATION:** WA
- **FISCAL YEAR END:** 0228

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1101 NORTH ARGONNE ROAD
- **STREET 2:** SUITE A 211
- **CITY:** SPOKANE VALLEY
- **STATE:** WA
- **ZIP:** 99212
- **BUSINESS PHONE:** (509) 232-7674

**MAIL ADDRESS:**
- **STREET 1:** 1101 NORTH ARGONNE ROAD
- **STREET 2:** SUITE A 211
- **CITY:** SPOKANE VALLEY
- **STATE:** WA
- **ZIP:** 99212

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Daybreak Oil & Gas, Inc.
- **DATE OF NAME CHANGE:** 20120712

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DAYBREAK OIL & GAS INC
- **DATE OF NAME CHANGE:** 20051212

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DAYBREAK MINES INC
- **DATE OF NAME CHANGE:** 20011231

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| | |
|:---|:---|
| &nbsp;&nbsp;![](image_001.gif) | <br> **D** **AYBREAK OIL AND GAS, INC.**<br>1414 SOUTH FRIENDSWOOD DRIVE<br> SUITE 212<br> FRIENDSWOOD, TX 77546<br> OFFICE: (281) 996-4176<br>|

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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

<u>/s/ JAMES F. WESTMORELAND</u>

James F. Westmoreland

President and Chief Executive Officer