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                             July 12, 2021

       Steve Berman
       Chief Executive Officer
       On4 Communications, Inc.
       44 West 44th Street
       New York, NY 10036

                                                        Re: On4 Communications,
Inc.
                                                            Offering Statement
on Form 1-A
                                                            Filed July 7, 2021
                                                            File No. 024-11575

       Dear Mr. Berman:

                                                        This is to advise you
that we do not intend to review your offering statement.

               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
       action by the staff.

             Please contact Alexandra Barone, Staff Attorney, at (202) 551-8816
or Jan Woo, Legal
       Branch Chief, at (202) 551-3453 with any questions.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Technology
       cc:                                              Matheau J. W. Stout,
Esq.