March 29, 2011
‘CORRESP’
United States Securities and Exchange Commission
100 F Street, N.W.
Washington, D.C. 20549
Re: Secured Financial Network, Inc. (the “Company”)
Information Statement on Schedule 14C
Filed March 8, 2011
File No. 000-28457
Ladies and Gentlemen:
The Company hereby acknowledges that:
| | • | the Company is responsible for the adequacy and accuracy of the disclosure in their filing; |
| | • | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| | • | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Respectfully,
/s/ Jeffrey L. Schultz
Jeffrey L. Schultz
President and CEO
