CUSTOM BRANDED NETWORKS, INC.
                                   821 E. 29th
                        North Vancouver, British Columbia
                                 Canada V7K 1B6


November  24,  2004

THE  UNITED  STATES  SECURITIES
AND  EXCHANGE  COMMISSION
Division  of  Corporate  Finance
450  Fifth  Street,  N.W.
Washington,  D.C.  20549-0405

     Re:  Preliminary Information Statement on Schedule 14A
          File No. 0-28543
          Filed November 1, 2004

To Whom It May Concern:

This  letter  will  acknowledge  that we have received and responded to comments
from the staff of the United States Securities and Exchange Commission about the
above  referenced  filing  and  that  in  connection with the filing the Company
acknowledges  that:

- -     The Company is responsible for the adequacy and accuracy of the disclosure
      in  the  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.

Very truly yours,

/s/ Paul G. Carter
Paul  G.  Carter
President