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 Dec. 8, 2004, regarding
the Schedule 14A filed by Custom Branded Networks, Inc., and accompanies
Amendment No. 2 to the filing.

Comments 1 through 2 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.

Also with respect to comment one, we advise supplementally that our prior
president, Mr. John Platt, was experienced in private label internet solutions.
When Mr. Platt was ultimately unable to create a viable business for the Company
As a turnkey private label internet solutions provider, the shareholders
dismissed the services of Mr. Platt and retained the services of our current
president Mr. Carter to redirect the focus of the Company. Mr. Carter is not
experienced in private label internet solutions but has now focused the Company
in a direction in which he is qualified as reflected in our disclosure in the
proxy statement.

Thank you for your assistance.

Very truly yours,

/s/ Gary R. Henrie
Gary R. Henrie