We attempt to provide a mesoscopic treatment of the origin of black hole entropy in (3 + 1)-dimensional spacetimes. We ascribe this entropy to the non-trivial topology of the space-like sections Σ of the horizon. This is not forbidden by topological censorship. since all the known energy inequalities needed to prove the spherical topology of Σ are violated in quantum theory. https://sanrioles.shop/product-category/home/