BioSolar, Inc.

27936 Lost Canyon Road, Suite 202

Santa Clarita, California 91387

February 14, 2007

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Attention:  Jennifer Hardy, Branch Chief

John Cash, Accounting Branch Chief

Matthew Franker, Staff Attorney

Tricia Armelin, Staff Accountant

Re:  BioSolar, Inc.

Amendment No. 4 to Registration Statement on Form SB-2

Filed February 14, 2007 (File No. 333-138910)

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the Company respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 2:00 p.m., Eastern Time, on Wednesday February 14, 2007, or as soon thereafter as possible.

We hereby acknowledge the following:

·   that should 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 respect to the filing;

·   the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; 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.

BioSolar, Inc.
By:	/s/ David Lee
	Name: David Lee
	Title: Chief Executive Officer