UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549

FORM 15

Certificate and Notice of Termination of Registration under Section 12(g) of the Securities Exchange Act of 1934 or Suspension of Duty to File Reports Under Sections 13 and 15(d) of the Securities Exchange Act of 1934.

Commission File Number:  01-32386

Spirit Finance Corporation
(Exact name of registrant as specified in its charter)

14631 North Scottsdale Road, Suite 200, Scottsdale, Arizona  85254
(480) 606-0820
(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)

Common Stock, $0.01 Par Value
(Title of each class of securities covered by this Form)

None
(Titles of all other classes of securities for which a duty to file reports under
section 13(a) or 15(d) remains)

Please place an X in the box(es) to designate the appropriate rule provision(s) relied upon to terminate or suspend the duty to file reports:

Rule 12g-4(a)(1)(i)

x

Rule 12h-3(b)(1)(i)

x

Rule 12g-4(a)(1)(ii)

o

Rule 12h-3(b)(1)(ii)

o

Rule 12g-4(a)(2)(i)

o

Rule 12h-3(b)(2)(i)

o

Rule 12g-4(a)(2)(ii)

o

Rule 12h-3(b)(2)(ii)

o

 

 

Rule 15d-6

o

 

Approximate number of holders of record as of the certification or notice date:

1




Pursuant to the requirement of the Securities Exchange Act of 1934, Spirit Finance Corporation has caused this certification/notice to be signed on its behalf by the undersigned duly authorized person.

SPIRIT FINANCE CORPORATION

 

 

 

Date: August 3, 2007

By:

/s/ Catherine Long

 

 

Catherine Long, Chief Financial Officer

 

2