08 May 24 | r27 | Al-Karkh | 0 - 0 | Erbil |
08 May 24 | r27 | Newroz | 2 - 1 | Al-Qasim |
08 May 24 | r27 | Naft Al-Basr | 1 - 0 | Naft Al-Wasa |
08 May 24 | r27 | Al-Najaf | 2 - 0 | Al-Talaba |
08 May 24 | r27 | Al-Kahrabaa | 2 - 2 | Al-Shorta SC |
09 May 24 | r27 | Al-Hudood | 0 - 3 | Al-Quwa Al-J |
09 May 24 | r27 | Amanat Baghd | 0 - 0 | Zakho |
09 May 24 | r27 | Karbala | 1 - 1 | Duhok |
09 May 24 | r27 | Al-Minaa | 0 - 0 | Al-Naft |
09 May 24 | r27 | Al-Zawraa | 3 - 1 | Naft Maysan |