July 22, 2010
Via FACSIMILE
Securities and Exchange Commission
Mail Stop 4561
450 Fifth Street, N.W.
Washington, D.C. 20549

Attention: H. Christopher Owings, Assistant Director Angie Kim, Staff Examiner

RE:  HIDDEN LADDER, INC.
     AMENDMENT NO. 4 TO REGISTRATION STATEMENT ON FORM S-1
     FILED MARCH 25, 2010
     FILE NO. 333-165685

Mr. Owings/Ms. Kim:

         This letter responds to comments of the Staff (the "Staff") of the
Securities and Exchange Commission (the "Commission") contained in the letter
from the Staff to Hidden Ladder, Inc. (the "Company") dated June 22, 2010
regarding the above-referenced Registration Statement on Form S-1 (as amended)
(the "Registration Statement").

         For your convenience, we have included each of the Staff's comments
before each of the Company's responses. References in this letter to "we," "our"
or "us" mean the Company as the context may require.

STAFF COMMENT 1:

We note your response to comment one in our letter dated June 18, 2010 and the
related revisions in your filing. Please also include an affirmative statement
in the forepart of your prospectus stating clearly that your sole officer
shareholder has no plans to enter into a change of control or similar
transaction or to change your management.

RESPONSE:

We concur with the Staff and have added the affirmative disclosure from our sole
shareholder that he has no plans to enter into a change of control or similar
transaction or to change management.

STAFF COMMENT 2:

We note your response to comment five in our letter dated June 18, 2010 and the
related revisions in your filing. We also note the following statement:

         "Our operations may be sporadic and occur at times which are not
convenient to Mr. Johnson, which may result in periodic interruptions or
suspensions of our business plan. If these conditions occur, it may result in
periodic interruptions in implementing the Company's plan in a timely manner,"
page 7.

Please revise. Please review your entire filing for compliance with comment five
from our letter dated June 18, 2010.

RESPONSE:

We concur with the Staff and have updated the registration statement to reflect
the current stage of the Company's business.

STAFF COMMENT 3:

We note your response to comment eight in our letter dated June 18, 2010. We
cannot seem to locate the updated section in your filing. Please revise or
clarify. We reissue comment eight from our letter dated June 18, 2010.



RESPONSE:

We concur with the Staff and have added the language to reflect how the
additional funds will be used to further develop our business.

STAFF COMMENT 4:

We note your statement on page 19 which does not appear to be applicable to your
offering:

         "we have not generated any revenues and no revenues are anticipated
until we begin marketing our service to customers. Accordingly, we must raise
cash from sources other than revenues generated from the proceeds of loans we
undertake."

Please clarify or revise. To the extend you have affirmatively decided to
undertake loans, please enhance your disclosure in this regard.

RESPONSE:

We concur with the Staff and have updated language to clarify the stage of our
business in the MD&A section. We have not taken any loans.

STAFF COMMENT 5:

We note your response to comment eleven from our letter dated June 18, 2010 and
the related revisions in your filing. We further note Mr. Johnson's biography
states he has had "extensive experience in the development of products for
builders and end users." However, it is not clear how the position he held at
Davis Electric and the position he currently holds involves product development.
Please either include specific experience Mr. Johnson has had developing
products for builders and end users or remove this reference from his biography.

RESPONSE:

We concur with the Staff and have removed the reference of extensive experience
in the development of products from Mr. Johnson's biography.

STAFF COMMENT 6:

We note your response to comment 12 from our letter dated June 18, 2010 and the
related revisions in your filing. We note section 5.01(7)(d) of Exhibit 3.2 of
your form S-1 filed on March 25, 2010 states indemnification will not provided
for "willful misconduct" while your filing references "willful neglect"
(emphasis added). Please clarify or revise.

RESPONSE:

We concur with the Staff and have updated the indemnification language to be
consistent between our filing and our bylaws.

         We trust that you will find the foregoing responsive to the comments of
the Staff Comments. Please direct any comments or questions regarding this
letter or the Registration Statement to the undersigned at 530-409-0453.

Sincerely,

/s/ David Johnson

David Johnson
Chief Executive Officer

Enclosure