SECURITY NATIONAL FINANCIAL CORPORATION
5300 South 360 West, Suite 250
Salt Lake City, Utah 84123
Telephone (801) 264-1060
December 23, 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 September 30, 2010 |
| | | File No. 000-09341 |
Dear Mr. Envall:
This will confirm that on December 23, 2010, in a conversation with Randall A. Mackey of Mackey Price & Mecham, counsel for Security National Financial Corporation (the “Company”), you agreed to extending the time until January 7, 2011 for the Company to file a response to the above-referenced comment letter dated December 20, 2010.
| | Very truly yours, |
| | |
| | /s/ Stephen M. Sill |
| | |
| | Stephen M. Sill |
| | Vice President, Treasurer and |
| | Chief Financial Officer |
