SECURITY NATIONAL FINANCIAL CORPORATION
5300 South 360 West, Suite 250
Salt Lake City, Utah 84123
Telephone (801) 264-1060
August 31, 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
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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 March 31, 2010
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File No. 000-09341
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Dear Mr. Envall:
This will confirm that pursuant to our telephone conversation today, August 31, 2010, you agreed to extending the time until September 10, 2010 for Security National Financial Corporation to file a response to the comment letter dated August 5, 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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