EXHIBIT 21.2
Hall, Estill, Hardwick, Gable, Golden & Nelson. P.C.
320South Boston Avenue
Suite 200
Tulsa, Oklahoma 74103-4070
Telephone 918-594-0400
March 30, 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. 4 to the Registration Statement on Form S-1 filed on May 17, 2010. Filed herewith is Post-Effective Amendment No. 4 to the Registration Statement on Form S-1.
Subject to completion of your review, the issuer requests that the offering become effective on __________ __, 2012.
If you have comments, please let us know.
Sincerely,
/s/. P. David Newsome, Jr.
P. David Newsome, Jr.
xc: Laura Crotty
Securities and Exchange Commission
x
