Reading comprehension is one of the pillars of reading. Students nowadays do not read for pleasure, but they read if they are required to do so. The main focus of this study is to identify students' reading comprehension level and to determine if there is a significant difference in the level of reading comprehension of students when categorized according to gender. The respondents of this study are the 51 students of Grade 12 GAS, composed of 29 males and 22 females from Samal Senior High School. This study utilized total population sampling and a descriptive-comparative research design. In collecting the data, the researchers used multiple choice question tests based on the five levels of reading comprehension: literal, interpretive, critical evaluation, integrative, and critical, which are adopted from the published book of Castigador (2012). The result of this study showed that the student's reading comprehension level is at a moderate level. The result also shows no significant difference between males and females in their reading comprehension level because the resulting p-value was greater than the 0.05 significance level; thus, the null hypothesis was accepted. It was recommended in this study to develop a remedial reading program and conduct similar research in a new setting and location to expand the study. Future researchers may also use other research designs, increase the number of respondents, and include other factors not mentioned in this study.