SECURITY NATIONAL FINANCIAL CORPORATION
5300 South 360 West, Suite 250
Salt Lake City, Utah 84123
Telephone (801) 264-1060
August 19, 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 on August 11, 2010 you and David Irving of the SEC staff agreed to extending the time until August 31, 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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