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
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Attn:
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Eric Envall
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Re:
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Security National Financial Corporation
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Form 10-K for Fiscal Year Ended December 31, 2009
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Form 10-Q for Fiscal Quarter Ended September 30, 2010
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File No. 000-09341
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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.
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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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