Gary R. Henrie
                                 Attorney at Law
10616  Eagle  Nest  Street                              Telephone: 702-616-3093
Las  Vegas,  NV  89141                                  Facsimile: 702-263-8102
                                                         E-mail: grhlaw@cox.net


THE  UNITED  STATES  SECURITIES
AND  EXCHANGE  COMMISSION
Attention:  Michael McCoy
Division  of  Corporate  Finance
450  Fifth  Street,  N.W.,  Mail  Stop  0304
Washington,  D.C.  20549-0304

     RE:    Custom Branded Networks, Inc.
            Preliminary Information Statement on Schedule 14A
            File No.  0-28543

Dear Mr. McCoy:

This letter is in response to your comment letter  dated Dec. 8, 2004, regarding
the  Schedule  14A  filed  by  Custom  Branded  Networks,  Inc., and accompanies
Amendment No. 2 to the filing.

Comments  1  through  2  have  been addressed by changes in the disclosure under
Proposal  I  and  Proposal  II.  I believe your review of this new material will
readily demonstrate our responses to these comments.

Also  with  respect  to  comment  one,  we  advise supplementally that our prior
president,  Mr. John Platt, was experienced in private label internet solutions.
When Mr. Platt was ultimately unable to create a viable business for the Company
As  a  turnkey  private  label  internet  solutions  provider,  the shareholders
dismissed  the  services  of  Mr. Platt and retained the services of our current
president  Mr.  Carter  to redirect the focus of the Company.  Mr. Carter is not
experienced  in private label internet solutions but has now focused the Company
in a direction in which he is qualified as  reflected  in  our disclosure in the
proxy statement.

Thank you for your assistance.

Very truly yours,

/s/ Gary R. Henrie
Gary R. Henrie