# EDGAR Filing Document

**Accession Number:** 0001763925
**File Stem:** 0000000000-25-009299
**Filing Date:** 2025-8
**Character Count:** 4552
**Document Hash:** 0223aaa7365abc9efdcd15da872a1b33
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009299.hdr.sgml**: 20260123

**ACCESSION NUMBER**: 0000000000-25-009299

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250828

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CoJax Oil & Gas Corp
- **CENTRAL INDEX KEY:** 0001763925
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 461892622
- **STATE OF INCORPORATION:** VA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 000-56386

**BUSINESS ADDRESS:**
- **STREET 1:** 3130 19TH ST N
- **CITY:** ARLINGTON
- **STATE:** VA
- **ZIP:** 22201
- **BUSINESS PHONE:** 703-216-8606

**MAIL ADDRESS:**
- **STREET 1:** 3130 19TH ST N
- **CITY:** ARLINGTON
- **STATE:** VA
- **ZIP:** 22201
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001753926-25-000532

## Text-Extract

```

                                                             August 28, 2025

Jeffrey Guzy
Chief Financial Officer
CoJax Oil & Gas Corporation
4830 Line Ave., #152
Shreveport, Louisiana 71106

       Re: CoJax Oil & Gas Corporation
           Form 10-K for the Fiscal Year ended December 31, 2024
           Filed March 31, 2025
           File No. 000-56386
Dear Jeffrey Guzy:

       We have reviewed your filing and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year ended December 31, 2024
Financial Statements
Report of Independent Registered Public Accounting Firm , page F-42

1.     We note that you filed an audit report that covers the financial
statements as of and for
       the fiscal year ended December 31, 2024, but which does not extent to
the
       comparative financial statements for 2023.

       Please obtain and file via an amendment to your annual report an audit
opinion that
       covers both periods to comply with Rules 2-02(a)(4) and 8-02 of
Regulation S-X.

Note 3 - Summary of Significant Accounting Policies
Segment Information, page F-86

2.     You disclose that you operate in one reportable segment and that
consolidated gross
       profit (loss) is the measure used by the CODM to evaluate the segment's
       performance and to allocate capital and monitor budget versus actual
results.
 August 28, 2025
Page 2

       Given that you do not present consolidated gross profit (loss) in the
income statement
       on page F-44, it appears that you should expand your disclosure to
present this
       performance measure along with your segment-related information to
comply with
       FASB ASC 280-10-50-28C; and considering that no other segments are
utilized, it
       appears that consolidated GAAP net income (loss) would also be a
performance
       measure to identify in connection with these disclosure requirements.

       Please submit the revisions that you propose to address these concerns,
also
       considering the guidance in FASB ASC 280-10-55-15D through 15F.

Exhibits, Financial Statement Schedules, page 79

3.     The certifications provided as Exhibits 31.1 and 31.2 do not include the
complete
       introductory language prescribed for paragraph 4. Specifically, these
exclude
       reference to "...and internal control over financial reporting (as
defined in Exchange
       Act Rules 13a-15(f) and 15d-15(f))."

       Please amend your filing to provide certifications that conform to the
language set
       forth in Item 601(b)(31) of Regulation S-K.

        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 Robert Babula at 202-551-3339 or Yong Kim at 202-551-3323
if you
have any questions regarding the comments.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Energy &
Transportation

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._