Barossa Coffee Company, Inc.
                       311 S. State, Suite 460
                      Salt Lake City, Utah 84111
                            (801) 364-9262


Securities & Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549

Re:  Registration Statement on Form SB-2  File No. 333-126514

TO WHOM IT MAY CONCERN:

The Issuer would like this registration statement to be declared
effective as soon as possible, and hereby requests acceleration of
effectiveness to 5:00 p.m. EDT on September 20, 2005, or as soon
thereafter as practicable.

We hereby acknowledge that:

*      should the Commission or the staff, acting pursuant to
       delegated authority, declare the filing effective, it does
       not foreclose the Commission from taking any action with
       respect to the filing;

*      the action of the Commission 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 Commission or any person under the federal securities
       laws of the United States.

Barossa Coffee Company, Inc.


/s/ Adam Gatto
Adam Gatto, President