FindEx.com, Inc.
620 North 129th Street
Omaha, NE 68154
TELEPHONE: 402.333.1900
TELEFAX: 402.778.5763


By Electronic Filing and Federal Express
January 30, 2008

Mr. Mark Kronforst, Branch Chief - Accounting
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C.  20549

Re:
FindEx.com, Inc.
Form 10-KSB for the Fiscal Year Ended December 31, 2006
Filed April 17, 2007
File No. 000-29963


 
Dear Mr. Kronforst:

In connection with your letter dated January 16, 2008, we respectfully request an additional five (5) business days to provide a response.  We request the additional time to allow for additional discussion with our auditor and counsel.

Thank you for your attention in this matter.

Very truly yours,
 
 
                                            
    FindEx.com, Inc.  
       
 
 
/s/ Kirk R. Rowland  
    Kirk R. Rowland  
    Chief Financial Officer  
                                
 
 


cc: Malone, Steven
                      Gorup, Micki
                Membrado, Michael