EXHIBIT 21.1
| Hall, Estill, Hardwick, Gable, Golden & Nelson. P.C. |
320 South Boston Avenue Suite 200 Tulsa, Oklahoma 74103-4070 Telephone 918-594-0400 |
March 28, 2011
Mr. Jeffrey Reidler
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
| Re: | First Trinity Financial Corporation Registration Statement on Form S-1 File No. 333-1630-1 |
Dear Mr. Riedler:
We are providing to you the Post-Effective Amendment No. 2 to the Registration Statement on Form S-1 filed on May 17, 2010. Filed herewith is Post-Effective Amendment No. 2 to the Registration Statement on Form S-1.
Subject to completion of your review, the issuer requests that the offering become effective on Thursday, March 31, 2011.
If you have comments, please let us know.
Sincerely, /s/. David Newsome, Jr. P. David Newsome, Jr. |
xc: Laura Crotty
Securities and Exchange Commission
