SecProbe.io

CORRESP
1
filename1.htm

BARFRESH
FOOD GROUP INC.

12100
Wilshire Blvd., 8th Floor

Los
Angeles, CA 90025

(310)
598-7113

April
22, 2026

Office
of Manufacturing

Division
of Corporation Finance

Securities
and Exchange Commission

100
F Street, N.E.

Washington,
DC 20549

    RE:
    Barfresh
    Food Group Inc. (the “Company”)

    Registration
    Statement on Form S-1

    Filed
    April 15, 2026

    File
    No. 333-295069

To
Whom it May Concern:

The
Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effectiveness
of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:30 p.m. on April 24,
2026, or as soon thereafter as practicable.

The
Company hereby acknowledges that:

    ●
    Should
    the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare
    the Registration Statement effective, the Commission is not foreclosed from taking any action with respect to the Registration Statement;

    ●
    The
    action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective,
    does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement;
    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.

Very
truly yours,

BARFRESH
FOOD GROUP INC.

    By:
    /s/
    Riccardo Delle Coste

    Name:
    Riccardo
    Delle Coste

    Title:
    President
    and Chief Executive Officer