AMERICAN OIL & GAS INC.
                          Suite 400 - 601 West Broadway
                              Vancouver, BC V5Z 4C2
                            americanoilngas@gmail.com
                       Telephone & Facsimile (888)609-1173
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                                                                    May 31, 2012

Mr. H. Roger Schwall, Assistant Director
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549

Re:  American Oil & Gas Inc.
     Amendment No. 3 to Registration Statement on Form S-1
     Filed May 21, 2012
     File No. 333-180164

Dear Mr. Schwall:

This letter shall serve as the request of American Oil & Gas Inc., pursuant to
Rule 461, to accelerate the effectiveness of the above-referenced Registration
Statement to Monday, June 4, 2012, 4:30PM EST, or the soonest practicable date
thereafter.

The Company further acknowledges the following:

     *    Should the Commission or the staff, acting pursuant to delegated
          authority, declare the filing effective, it does not foreclose the
          Commission from taking any action with respect to the filing;

     *    The action of the Commission or the staff, acting pursuant to
          delegated authority, in declaring the filing effective, does not
          relieve the Company from its full responsibility for the adequacy and
          accuracy of the disclosure in the filing; and

     *    The Company may not assert staff comments and the declaration of
          effectiveness as a defense in any proceeding initiated by the
          Commission or any person under the federal securities laws of the
          United States.

Sincerely,


/s/ Robert Gelfand
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Robert Gelfand
President & Director