| BARNETT & LINN |
|
| ATTORNEYS AT LAW |
|
| 23945 Calabasas Road, Suite 115 • Calabasas, CA 91302 |
|
| www.barnettandlinn.com |
|
WILLIAM B. BARNETT |
| TELEPHONE: 818-436-6410 |
Attorney/Principal |
| FACSIMILE: 818-223-8303 |
|
| wbarnett@wbarnettlaw.com |
July 3, 2012
Division of Corporation Finance
SECURITIES AND EXCHANGE COMMISSION
100 F Street NE
Washington D.C. 20549
Attn:
Mara L. Ransom, Asst. Director
Chris Chase, Staff Attorney
Andrew Mew, Accounting Branch Chief
Scott Stringer, Staff Accountant
Re:
Barrier 4, Inc. (“Registrant”)
Amendment No. 2 to Registration Statement on Form S-1
Filed on June 26, 2012
File No. 333-181147
Gentlepersons:
The Registrant hereby respectively withdraws its previous request for acceleration of the effective date of its Amendment No. 2 to Registration Statement on Form S-1 filed June 26, 2012.
Thank you for your courtesies and cooperation in this matter.
Very truly yours,
BARNETT & LINN
![[barrier070312withdrawalof002.gif]](https://capedge.com/proxy/CORRESP/0001515068-12-000062/barrier070312withdrawalof002.gif)
William B. Barnett
WBB: scc
cc/ Mrs. Scarpello, President & CEO
Northern California Office |
1478 Stone Point Drive, Suite 400 • Roseville, CA 95661 • TELEPHONE: 916-782-4404 • FACSIMILE: 916-788-2850 |
Association of Law Firms |