SECURITY NATIONAL FINANCIAL CORPORATION
5300 South 360 West, Suite 250
Salt Lake City, Utah 84123
Telephone (801) 264-1060
August 31, 2010
VIA EDGAR
U. S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Eric Envall
| | Re: | Security National Financial Corporation |
| | | Form 10-K for Fiscal Year Ended December 31, 2009 |
| | | Form 10-Q for Fiscal Quarter Ended March 31, 2010 |
| | | File No. 000-09341 |
Dear Mr. Envall:
This will confirm that pursuant to our telephone conversation today, August 31, 2010, you agreed to extending the time until September 10, 2010 for Security National Financial Corporation to file a response to the comment letter dated August 5, 2010.
| | Very truly yours, |
| | |
| | |
| | /s/ Stephen M. Sill |
| | Stephen M. Sill |
| | Vice President, Treasurer and |
| | Chief Financial Officer |
