October 24, 2007

Via Facsimile and U.S. Mail

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

Division of Corporation Finance

United States Securities and Exchange Commission

Mail Stop 6010

Washington, D.C. 20549

Re: Financial Industries Corporation

Form 10-K for the Fiscal Year Ended December 31, 2006

Filed May 31, 2007

File 000-04690

Dear Mr. Rosenberg:

Reference is made to your letter dated September 24, 2007 requesting additional information relating to our financial statements and related disclosures for our fiscal year ended December 31, 2006.  Please note that we are still working on a response and expect to deliver the requested information no later than November 5, 2007.

Please feel free to contact me with any questions regarding this matter.  My direct phone number is 512-404-5510.

Sincerely,

 /s/ Vincent L. Kasch

Vincent L. Kasch

Chief Financial Officer