SecProbe.io

CORRESP
1
filename1.htm

January 14, 2022

Division of Corporation
Finance

Securities and
Exchange Commission

100 F Street,
N.E.

Washington, D.C.
20549

    Re:
    On4 Communications, Inc.

Offering
Statement on Form 1-A

File
No. 024-11747

Dear Sir or Madam:

On behalf of
On4 Communications, Inc. (the “Company”), I hereby request acceleration of the effective date and time of Parts I, II and
III of the above-referenced offering statement, as amended, (the “Offering”) to 3:00 p.m., Eastern Time, Thursday, January
20, 2022, or as soon thereafter as is practicable.

The
state of Georgia has approved sales of the Offering in Georgia

The
Registrant hereby authorizes Matheau J. W. Stout, Esq. to orally modify or withdraw this request for acceleration.

In making this
request, the Company acknowledges that:

    ·
    Should the Commission or the staff, acting pursuant
    to delegated authority, qualify the filing, 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 qualifying the filing, does not relieve the Company from its full responsibility from the adequacy and
    accuracy of the disclosure in the filing; and

    ·
    The Company may not assert staff comments and/or qualification
    as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We request that we
be notified of such effectiveness by a telephone call to our counsel, Matheau J. W. Stout. If you have any questions with respect to
this matter, please contact Mr. Stout at (410) 429-7076.

Sincerely,

/s/ Steve Berman

Steve Berman

Chief Executive
Officer