CUSTOM BRANDED NETWORKS, INC.
821 E. 29th
North Vancouver, British Columbia
Canada V7K 1B6


November 24, 2004

THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549-0405

Re: Preliminary Information Statement on Schedule 14A
File No. 0-28543
Filed November 1, 2004

To Whom It May Concern:

This letter will acknowledge that we have received and responded to comments
from the staff of the United States Securities and Exchange Commission about the
above referenced filing and that in connection with the filing the Company
acknowledges that:

- - The Company is responsible for the adequacy and accuracy of the disclosure
in the filing;

- - Staff comments or changes to disclosure in response to staff comments do
not foreclose the Commission from taking any action with respect to the
filing; and

- - The Company may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities
laws of the United States.

Very truly yours,

/s/ Paul G. Carter
Paul G. Carter
President