September
7, 2007
Larry
Spirgel
Mail
Stop
3720
Securities
and Exchange Commission
100
F.
Street NE
Washington,
D.C. 20549
|
Re:
|
Freedom
Financial Holdings, Inc.
|
|
Registration
Statement on Form SB-2
|
|
File
No. 333-140538
|
Dear
Mr.
Spirgel:
Pursuant
to Rule 461 of the Securities Act of 1933, as amended (the “Act”), the
undersigned hereby requests that the effective date of the above-referenced
Registration Statement on Form SB-2 of Freedom Financial Holdings, Inc. (the
“Company”) be accelerated so that the Registration Statement may become
effective at 11:00 a.m. EST on September 10, 2007, or as soon as possible
thereafter. In this regard, the Company is aware of its obligations under the
Act.
The
Company acknowledges that:
|
·
|
should
the Securities and Exchange Commission (the “Commission”) or the staff,
acting pursuant to delegated authority, declare the filing effective,
it
does not foreclose the Commission from taking any action with respect
to
the filing;
|
|
·
|
the
action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the
Company
from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and
|
|
·
|
the
Company may not assert this action as a defense in any proceeding
initiated by the Commission or an person under the federal securities
laws
of the United States.
|
|
Very
truly yours,
|
|
|
Freedom
Financial Holdings, Inc.
|
|
|
/s/
|
|
|
Brian
Kistler, Principal Executive
Officer
|