Berry Only Inc.
722B Kingston Road
Toronto, Ontario M4E 1R7
December 9, 2010
UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
100 F Street, N.E., Mail Stop 4631
Washington, D.C. 20549
Attn: Jessica Kane
Re: Berry Only Inc.
Registration Statement on Form S-1
File No. 333-168897
Dear Ms. Kane
In addition to our December 2, 2010 response to your comment letter dated November 22, 2010, we would like to clarify the following:
Selling Shareholders, page 9
None of the shareholders purchased their shares with the intent to distribute or to act as an underwriter.
Yours truly,
/s/ David Guest
David Guest
President