  In this paper, we show that for any finite subgroup $\Gamma < O(4)$ acting
freely on $\mathbb{S}^3$, there exists a $4$-dimensional complete Riemannian
manifold $(M,g)$ with ${\rm Ric}_g \geq 0 $, such that the asymptotic cone of
$(M,g)$ is $C(\mathbb{S}_\delta^3 /\Gamma )$ for some $\delta = \delta (\Gamma
) >0$. This answers a question of Bru\`e-Pigati-Semola [arXiv:2405.03839] about
the topological obstructions of $4$-dimensional non-collapsed tangent cones.
Combining this result with a recent work of Bru\`e-Pigati-Semola
[arXiv:2405.03839], one can classify the $4$-dimensional non-collapsed tangent
cone in the topological sense.
