SecProbe.io

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<TYPE>CORRESP
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<FILENAME>filename1.txt
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                          MERIT SECURITIES CORPORATION
                            4551 Cox Road, Suite 300
                           Glen Allen, Virginia 23060

                                  July 8, 2005

Ms. Angela Jackson
Senior Accountant
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549

Re:   MERIT Securities Corporation
      SEC comment letter dated June 30, 2005 on Current Reports on Form 8-K
      dated December 30, 2004 and April 1, 2005
      File No. 033-83524

Dear Ms. Jackson:

MERIT  Securities  Corporation  (the  "Company") has received the comment of the
staff of the  Commission  by letter  dated June 30,  2005,  with  respect to the
Company's Current Reports on Form 8-K referred to above.

In response to the Commission's comment, the Company anticipates filing restated
financial statements by August 31, 2005.

The Company has completed its initial  assessment of the error  discussed in its
Form 8-Ks and is reviewing its analysis and preparing  amended Quarterly Reports
on Form 10-Q and Annual Report on Form 10-K in order to ensure that the restated
financial  statements  are accurate and the related  disclosures  are  adequate.
After its amended filings have been prepared,  they will be reviewed or audited,
as the case may be, by its independent  registered  public accounting firm prior
to being filed with the SEC.

The Company  understands the need to correct its outstanding  filings as quickly
as possible.

The Company also acknowledges that:

     o        The Company is responsible for the adequacy and accuracy of the
              disclosure in its filings;
     o        Staff  comments  or changes to  disclosure  in  response  to staff
              comments in the filings reviewed by the staff do not foreclose the
              Commission from taking any action with respect to the filing; and
     o        The  Company  may not assert  staff  comments  as a defense in any
              proceeding  initiated  by the  Commission  or any person under the
              federal securities law of the United States.
<PAGE>
Ms. Angela Jackson
July 8, 2005
Page 2

If you have any  additional  questions  or  comments,  you may reach me at (804)
217-5837.

Very truly yours,

Stephen J. Benedetti
President
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