BARRIER 4, INC.
6200 E. Canyon Rim Road
Anaheim, California 92807
Telephone: (714) 731-8867
July 20, 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. 4 to Registration Statement on Form S-1
Filed on May 4, 2012
File No. 333-181147
Gentlepersons:
Please be advised that, on behalf of the Company, I hereby acknowledge the following:
·
Should the Securities and Exchange Commission (the “SEC”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the SEC from taking any action with respect to the filing;
·
The action of the SEC 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 SEC or any person under the federal securities laws of the United States.
Very truly yours,
By: /s/ Judith Scarpello
Judith Scarpello, President
