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        <entityName>CORNERSTONE FINANCE Co</entityName>
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            <street1>3100 FALLING LEAF COURT</street1>
            <city>COLUMBIA</city>
            <stateOrCountry>MO</stateOrCountry>
            <zipCode>65201</zipCode>
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        <jurisdictionOfInc>MISSOURI</jurisdictionOfInc>
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                <lastName>GODFREY JR.</lastName>
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    <offeringData>
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        <issuerSize>
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        <federalExemptionsExclusions>
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            <dateOfFirstSale>
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        <typesOfSecuritiesOffered>
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        <investors>
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        <signatureBlock>
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            <signature>
                <issuerName>CORNERSTONE FINANCE Co</issuerName>
                <signatureName>Roger D. Walker</signatureName>
                <nameOfSigner>Roger D. Walker</nameOfSigner>
                <signatureTitle>President</signatureTitle>
                <signatureDate>2010-02-25</signatureDate>
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</edgarSubmission>
