SECURITY
NATIONAL FINANCIAL CORPORATION
5300
South 360 West, Suite 250
Salt Lake
City, Utah 84123
Telephone
(801) 264-1060
January
8, 2009
VIA
EDGAR
Division
of Corporation Finance
Securities
and Exchange Commission
100 F
Street, N.E.
Washington,
D.C. 20549
Attn: Sharon
M. Blume
Reviewing Accountant
Re: Security
National Financial Corporation
Form 10-K for the Fiscal Year Ended
December 31, 2007
Form 10-Q for Fiscal Quarter Ended June
30, 2008
File No. 0-9341
Dear Ms.
Blume:
Security
National Financial Corporation (the "Company") is in receipt of the letter dated
December 18, 2008 from the U.S. Securities and Exchange Commission with respect
to the above-referenced Form 10-K for the fiscal year ended December 31, 2007
and Form 10-Q for the fiscal quarter ended June 30, 2008. Although
responses to the comments in the letter are required to be made within ten
business days from the date of the letter, this will confirm that on
December 30, 2008 Christina Harley, Staff Accountant, acquiesced to extending
the time for the Company to file responses thereto until January 16,
2009. The Company expects to file its responses to the comment letter
on or before January 16, 2009.
If you have any questions, please do
not hesitate to call me at (801) 264-1060 or (801) 287-8171.
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Very
truly yours,
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/s/
Stephen M. Sill
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Stephen
M. Sill
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Vice
President, Treasurer and
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Chief
Financial Officer
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