25 May 24 | r32 | Duhok | 2 - 0 | Naft Al-Basr |
25 May 24 | r32 | Al-Shorta SC | 2 - 0 | Al-Qasim |
25 May 24 | r32 | Al-Kahrabaa | 2 - 2 | Al-Minaa |
25 May 24 | r32 | Naft Al-Wasa | 1 - 2 | Al-Karkh |
26 May 24 | r32 | Al-Hudood | 1 - 2 | Al-Talaba |
26 May 24 | r32 | Newroz | 0 - 0 | Naft Maysan |
26 May 24 | r32 | Amanat Baghd | 1 - 3 | Erbil |
27 May 24 | r32 | Karbala | 0 - 0 | Al-Najaf |
27 May 24 | r32 | Zakho | 3 - 0 | Al-Naft |
27 May 24 | r32 | Al-Quwa Al-J | 0 - 1 | Al-Zawraa |