March 13, 2019

Steve Berman
Chief Executive Officer
On4 Communications, Inc.
1875 Century Park East, 6th Floor
Los Angeles, CA 90067

       Re: On4 Communications, Inc.
           Offering Statement on Form 1-A
           Filed March 12, 2019
           File No. 024-10971

Dear Mr. Berman:

       We have reviewed your offering statement and have the following comment.
In our
comment, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to this letter by amending your offering statement and
providing the
requested information. If you do not believe our comment applies to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response. After reviewing any amendment to your offering statement and the
information you
provide in response to this comment, we may have additional comments.

Offering Statement on Form 1-A

General

1.     It appears that your document does not comply with the requirements of
the Securities Act
       of 1933, the rules and regulations under that Act, and the requirements
of the form.
       Specifically, you have not provided any financial statements required by
Part F/S of Form
       1-A. Please revise
        We will consider qualifying your offering statement at your request. In
connection with
your request, please confirm in writing that at least one state has advised you
that it is prepared
to qualify or register your offering. If a participant in your offering is
required to clear its
compensation arrangements with FINRA, please have FINRA advise us that it has
no objections
to the compensation arrangements prior to qualification.

       We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
 Steve Berman
On4 Communications, Inc.
March 13, 2019
Page 2

action by the staff.

       You may contact Kathleen Collins, Accounting Branch Chief, at (202)
551-3499 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jan Woo, Legal Branch Chief, at (202) 551-3453 with any other
questions.



                                                         Sincerely,

FirstName LastNameSteve Berman                           Division of
Corporation Finance
                                                         Office of Information
Technologies
Comapany NameOn4 Communications, Inc.
                                                         and Services
March 13, 2019 Page 2
cc:       Matheau J. W. Stout, Esq.
FirstName LastName