Gary R. Henrie
Attorney at Law
10616 Eagle Nest Street Telephone: 702-616-3093
Las Vegas, NV 89141 Facsimile: 702-263-8102
E-mail: grhlaw@cox.net


THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Attention: Michael McCoy
Division of Corporate Finance
450 Fifth Street, N.W., Mail Stop 0304
Washington, D.C. 20549-0304

RE: Custom Branded Networks, Inc.
Preliminary Information Statement on Schedule 14A
File No. 0-28543

Dear Mr. McCoy:

This letter is in response to your comment letter dated Nov. 22, 2004, regarding
the Schedule 14A filed by Custom Branded Networks, Inc., and accompanies
Amendment No. 1 to the filing.

Comments 1 through 10 have been addressed by changes in the disclosure under
Proposal I and Proposal II. I believe your review of this new material will
readily demonstrate our responses to these comments. Since some comments and
the corresponding responses to those comments are interrelated, I determined
that it would be more confusing than helpful to attempt to pinpoint our response
to a particular comment. I will advise supplementally, however, that in response
to comment 6 and after considerable thought, we removed the word ?substantial?
from our disclosure as we could not define it in an acceptable way for
disclosure purposes.

With respect to comments 11 and 12, any response is now moot as we have
identified a name the will become the new name of the issuer.

We have included herewith a letter from the President making the requested
undertakings in your Closing Comments.

Thank you for your assistance.

Very truly yours,

/s/ Gary R. Henrie
Gary R. Henrie