United States Securities and Exchange Commission Division of Corporation Finance Washington, D.C. 20549 Attn: Mr. John Reynolds Ms. Susann Reilly RE: Fona, Inc. Form 10 Filed September 23, 2010 File No.: 0-54129 Ladies and Gentlemen: Please be advised that Fona, Inc. (the "Company) will require more time to complete its response to the comments of the Staff of the U.S. Securities and Exchange Commission set forth in the Staff's letter dated October 20, 2010, regarding the Form 10 filed by the Company. We now expect to complete the revisions with our responses on or around Friday, November 19, 2010. Very truly yours, Fona, Inc. By: /s/ Chloe M DiVita Chloe M DiVita Chief Financial Officer 1