<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0303</schemaVersion>

    <submissionType>TA-1/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <formVersion>3.2.0</formVersion>

    <filer>
        <cik>0000883757</cik>
        <fileNumber>084-01990</fileNumber>
    </filer>

    <regulatoryAgency>SEC</regulatoryAgency>

    <registrant>
        <entityName>Equity Financial Trust Company</entityName>
        <previousEntityName>Equity Transfer &amp; Trust Company</previousEntityName>
        <finsNumber>006020</finsNumber>
        <principalOfficeAddress>
            <street1>200 University Avenue, Suite 400</street1>
            <street2></street2>
            <city>Toronto</city>
            <stateOrCountryCode>A6</stateOrCountryCode>
            <stateOrCountry>ONTARIO, CANADA</stateOrCountry>
            <zipCode>M5H 4H1</zipCode>
        </principalOfficeAddress>
        <differentMailingAddress>false</differentMailingAddress>
        <telephoneNumber>416 361 0930</telephoneNumber>
        <conductBusinessInOtherLocations>true</conductBusinessInOtherLocations>
        <otherBusinessLocation>
            <street1>505-3rd Street SW, Suite 850</street1>
            <street2></street2>
            <city>Calgary</city>
            <stateOrCountryCode>A0</stateOrCountryCode>
            <stateOrCountry>ALBERTA, CANADA</stateOrCountry>
            <zipCode>T2P 3E6</zipCode>
        </otherBusinessLocation>
        <otherBusinessLocation>
            <street1>1185 West Georgia Street</street1>
            <street2>Suite 1620</street2>
            <city>Vancouver</city>
            <stateOrCountryCode>A1</stateOrCountryCode>
            <stateOrCountry>BRITISH COLUMBIA, CANADA</stateOrCountry>
            <zipCode>V6E 4E6</zipCode>
        </otherBusinessLocation>
        <selfTransferAgent>false</selfTransferAgent>
        <engagedServiceCompany>false</engagedServiceCompany>
        <engagedAsServiceCompany>false</engagedAsServiceCompany>
        <registrantType>Corporation</registrantType>
        <registrantTypeDescription></registrantTypeDescription>
        <corporationPartnershipData>
            <entityName>Kevin D. Reed</entityName>
            <relationshipStartDate>2004-12-01</relationshipStartDate>
            <titleOrStatus>Director, Chairman &amp; CEO</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate>2008-12-31</relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Paul G. Smith</entityName>
            <relationshipStartDate>2004-12-01</relationshipStartDate>
            <titleOrStatus>Director, EVP &amp; CFO</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate>2008-12-31</relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Terry Martinuk</entityName>
            <relationshipStartDate>2007-02-26</relationshipStartDate>
            <titleOrStatus>President</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate></relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Josh Cooksley</entityName>
            <relationshipStartDate>2006-08-14</relationshipStartDate>
            <titleOrStatus>Director, Compliance</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>false</controlPerson>
            <relationshipEndDate>2007-12-17</relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Josh Reusing</entityName>
            <relationshipStartDate>2005-11-28</relationshipStartDate>
            <titleOrStatus>Controller</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>false</controlPerson>
            <relationshipEndDate>2008-12-31</relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>James Gould</entityName>
            <relationshipStartDate>2007-12-17</relationshipStartDate>
            <titleOrStatus>Vice President, Compliance</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate></relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Thomas W. Cryer</entityName>
            <relationshipStartDate>2006-06-01</relationshipStartDate>
            <titleOrStatus>Director</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate>2009-08-21</relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Michael Angus Gerrior</entityName>
            <relationshipStartDate>2006-06-01</relationshipStartDate>
            <titleOrStatus>Director</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate></relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Bradley Robert Kipp</entityName>
            <relationshipStartDate>2008-06-10</relationshipStartDate>
            <titleOrStatus>Director</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate></relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Bernard J. le Duc</entityName>
            <relationshipStartDate>2008-06-10</relationshipStartDate>
            <titleOrStatus>Director</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate></relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>John Allan Ringler</entityName>
            <relationshipStartDate>1990-02-01</relationshipStartDate>
            <titleOrStatus>Director</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate></relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Wayne E. Newson</entityName>
            <relationshipStartDate>2006-06-01</relationshipStartDate>
            <titleOrStatus>Director</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate>2008-06-10</relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Douglas R. Swartout</entityName>
            <relationshipStartDate>2006-06-01</relationshipStartDate>
            <titleOrStatus>Director</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate>2008-06-10</relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Kevin D Reed</entityName>
            <relationshipStartDate>2009-01-01</relationshipStartDate>
            <titleOrStatus>Director and Chairman</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate>2010-01-22</relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Paul G. Smith</entityName>
            <relationshipStartDate>2009-01-01</relationshipStartDate>
            <titleOrStatus>Director &amp; CEO</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate></relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Josh Reusing</entityName>
            <relationshipStartDate>2009-01-01</relationshipStartDate>
            <titleOrStatus>Vice President, Finance</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate></relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Elmer In-Suk Kim</entityName>
            <relationshipStartDate>2009-08-20</relationshipStartDate>
            <titleOrStatus>Director</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate></relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Donald Arthur Wright</entityName>
            <relationshipStartDate>2009-10-13</relationshipStartDate>
            <titleOrStatus>Director</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate>2010-01-22</relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Kevin D. Reed</entityName>
            <relationshipStartDate>2010-01-22</relationshipStartDate>
            <titleOrStatus>Director</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate>2010-06-15</relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Donald Arthur Wright</entityName>
            <relationshipStartDate>2010-01-22</relationshipStartDate>
            <titleOrStatus>Director and Chairman</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate></relationshipEndDate>
        </corporationPartnershipData>
        <corporationPartnershipData>
            <entityName>Thomas Richmond Spencer</entityName>
            <relationshipStartDate>2010-06-15</relationshipStartDate>
            <titleOrStatus>Director</titleOrStatus>
            <ownershipCode>NA</ownershipCode>
            <controlPerson>true</controlPerson>
            <relationshipEndDate></relationshipEndDate>
        </corporationPartnershipData>
    </registrant>

    <otherControlManagement>
        <otherEntity>true</otherEntity>
        <otherControlManagementDetails>
            <entityName>Grey Horse Corporation</entityName>
            <agreementDescription>Equity Transfer &amp; Trust Company is a wholly owned subsidiary  of Grey Horse Corporation (formerly known as Grey Horse Capital Corporation).</agreementDescription>
        </otherControlManagementDetails>
    </otherControlManagement>

    <otherControlFinance>
        <otherEntity>true</otherEntity>
        <otherControlFinanceDetails>
            <entityName>Grey Horse Corporation</entityName>
            <agreementDescription>Equity Financial Trust Company (formerly Equity Transfer &amp; Trust Company) is a wholly owned subsidiary of Grey Horse Corporation (formerly known as Grey Horse Capital Corporation).</agreementDescription>
        </otherControlFinanceDetails>
    </otherControlFinance>

    <felonyOrMisdemeanor>
        <involved>false</involved>
    </felonyOrMisdemeanor>

    <otherFelony>
        <involved>false</involved>
    </otherFelony>

    <enjoinedInvestmentRelatedActivity>
        <involved>false</involved>
    </enjoinedInvestmentRelatedActivity>

    <violationOfInvestmentRelatedRegulation>
        <involved>false</involved>
    </violationOfInvestmentRelatedRegulation>

    <falseStatementOrOmission>
        <involved>false</involved>
    </falseStatementOrOmission>

    <violationOfRegulations>
        <involved>false</involved>
    </violationOfRegulations>

    <authorizationDeniedOrSuspended>
        <involved>false</involved>
    </authorizationDeniedOrSuspended>

    <registrationDeniedOrSuspended>
        <involved>false</involved>
    </registrationDeniedOrSuspended>

    <federalOrStateRegulatoryAgency>
        <fsrFalseStatementOrOmission>
            <involved>false</involved>
        </fsrFalseStatementOrOmission>
        <fsrViolationOfInvestmentRelatedRegulation>
            <involved>false</involved>
        </fsrViolationOfInvestmentRelatedRegulation>
        <fsrAuthorizationDeniedOrSuspended>
            <involved>false</involved>
        </fsrAuthorizationDeniedOrSuspended>
        <fsrFoundOrderAgainstApplicant>
            <involved>false</involved>
        </fsrFoundOrderAgainstApplicant>
        <fsrRegistrationDeniedOrSuspended>
            <involved>false</involved>
        </fsrRegistrationDeniedOrSuspended>
        <fsrRevokedSuspendedLicense>
            <involved>false</involved>
        </fsrRevokedSuspendedLicense>
    </federalOrStateRegulatoryAgency>

    <selfRegulatoryAgency>
        <sraFalseStatementOrOmission>
            <involved>false</involved>
        </sraFalseStatementOrOmission>
        <sraViolationOfRules>
            <involved>false</involved>
        </sraViolationOfRules>
        <sraAuthorizationDeniedOrSuspended>
            <involved>false</involved>
        </sraAuthorizationDeniedOrSuspended>
        <sraRevokedSuspendedLicense>
            <involved>false</involved>
        </sraRevokedSuspendedLicense>
    </selfRegulatoryAgency>

    <foreignAgency>
        <involved>false</involved>
    </foreignAgency>

    <subjectOfProceedings>
        <involved>false</involved>
    </subjectOfProceedings>

    <revokedBond>
        <involved>false</involved>
    </revokedBond>

    <unsatisfiedJudgementsOrLiens>
        <involved>false</involved>
    </unsatisfiedJudgementsOrLiens>

    <signatureData>
        <signatureName>JAMES GOULD</signatureName>
        <signatureTitle>Vice President, Compliance</signatureTitle>
        <signaturePhoneNumber>416 361 0930 Ext 280</signaturePhoneNumber>
        <signatureDate>2010-10-04</signatureDate>
    </signatureData>
</edgarSubmission>
