CORRESP 4 filename4.txt August 17, 2010 Via EDGAR 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. 6 TO REGISTRATION STATEMENT ON FORM S-1 FILED MARCH 25, 2010 FILE NO. 333-165685 Mr. Owings/Ms. Kim: The undersigned registrant hereby requests acceleration of the effective date of the above-captioned Registration Statement to Thursday, August 19, 2010 by 5:00PM, Eastern Standard Time, or as soon thereafter as is practicable. The undersigned registrant acknowledges that: o Should the Securities and Exchange Commission (The "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with the respect to the filling: o The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and o 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. The undersigned also acknowledges to the Staff its awareness of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934, as amended. Sincerely, /s/ David Johnson David Johnson Chief Executive Officer