Bracers of Armor and Touch Attacks....

[The NPC]

I believe this was asked before but I couldn't find a definite answer and I was asked to find one so:

Does it increase touch AC?

[Doggan]

No. They grant armor bonus. Armor bonus does not count towards touch.

Edit: Only against incorp....What the guy below me said.

[Christopher Van Horn]

Only against incorporeal touch attacks like ghosts and wraiths. Force effects block those specific kinds of touch attacks and add to armor against them.

[The NPC]

Thanks.

[Sindalla]

Only for the purpose of Incorporeal attacks. Not spells.

PFSRD wrote:

Touch Attacks

Some attacks completely disregard armor, including shields and natural armor—the aggressor need only touch a foe for such an attack to take full effect. In these cases, the attacker makes a touch attack roll (either ranged or melee). When you are the target of a touch attack, your AC doesn't include any armor bonus, shield bonus, or natural armor bonus. All other modifiers, such as your size modifier, Dexterity modifier, and deflection bonus (if any) apply normally. Some creatures have the ability to make incorporeal touch attacks. These attacks bypass solid objects, such as armor and shields, by passing through them. Incorporeal touch attacks work similarly to normal touch attacks except that they also ignore cover bonuses. Incorporeal touch attacks do not ignore armor bonuses granted by force effects, such as mage armor and bracers of armor.

Link

Edit: Ninja'd