Attached files

file filename
S-1/A - S-1/A - Barrier 4, Inc.barrier4071112s1a3.htm
EX-5 - EXHIBIT 5.1 - Barrier 4, Inc.barrier4071112ex51blopinion.htm
EX-23 - EXHIBIT 23.1 - Barrier 4, Inc.barrier4ex231071112mkconsent.htm

Exhibit 23.3



BARRIER 4, INC.

6200 E. Canyon Rim Road

Anaheim, California 92807

Telephone:  (714) 731-8867


July 11, 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. 3 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