June 24, 2005




VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Judicial Plaza
Washington, D.C. 20549

Attn:    Benjamin Phippen
         Staff Accountant

         Re:      Security National Financial Corporation
                  Application for Withdrawal of  Amendment No. 1 to Form 8-K
                  Commission File No. 000-09341

Ladies and Gentlemen:

     Security   National   Financial   Corporation,   a  Utah  corporation  (the
"Company"),  hereby  requests  pursuant to Rule 477(a) of the  Securities Act of
1933, as amended, that the Securities and Exchange Commission (the "Commission")
consent to the withdrawal of the Company's Amendment No. 1 to the Form 8-K, File
No.  000-09341,  which was previously filed with the Commission on June 7, 2005,
on Form SB-2, together with any exhibits filed thereto.

     The  Amendment  No. 1 was filed to  provide  notice of the  resignation  of
Tanner LC ("Tanner") as the Company's registered public independent accountants.
The  resignation  of  Tanner  LC  was  due  to the  five-year  partner  rotation
requirement  mandated by the  Sarbanes-Oxley Act and the determination by Tanner
that in the  future  it would be  unable  to  maintain  the  necessary  industry
expertise to continue as the independent accountants for the Company.

     Instead of filing  Amendment  No. 1 to the Form 8-K,  however,  the Company
mistakenly filed the Form 8-K that had previously been filed on June 1, 2005. In
order to correct this error,  the Company filed  Amendment No. 1 to the Form 8-K
on June 22, 2005. Because of the inadvertent error, the Company requests for the
withdrawal  of  Amendment  No. 1 to the Form 8-K that had been  filed on June 7,
2005.  Please  direct any  questions  or comments  regarding  this filing to the
undersigned at (801) 977-8970 or Randall A. Mackey, Esq. at (801) 575-5000.


                            SECURITY NATIONAL
                            FINANCIAL CORPORATION



                            By:  s/s  Scott M. Quist
                                 President and Chief Operating Officer