BARRICODE, INC.
________________________________________________________________________________

                 112 NORTH CURRY STREET, CARSON CITY, NV 89703
                    PHONE (775)284-3769 - FAX (775)546-6150


October 27, 2009


Attention:
Re: Barricode, Inc.
File No. 333-143750


The  Company has hired the firm of Seale and Beers  CPA's as the  Company's  new
auditor to audit the  Company's  books for the  Company's  year end of April 30,
2009. Seale and Beers has been unable to give the Company a firm date as to when
the audit will be completed but has suggested it will take  approximately 2 to 3
weeks.

The Company  also  acknowledges  that it is  responsible  for the  adequacy  and
accuracy of its disclosures in its filings.

The Company also  acknowledges  that any staff comments or changes to disclosure
in response to staff  comments do not foreclose the  Commission  from taking any
action  with  respect to the  filings,  and the  Company  may not  assert  staff
comments as a defense in any  proceedings  initiated  by the  Commission  or any
person under the federal securities law of the United States.


/s/ THOMAS DELANEY
___________________
    Thomas Delaney
    President & CEO