-----BEGIN PRIVACY-ENHANCED MESSAGE-----
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<SEC-DOCUMENT>0000318673-05-000019.txt : 20060710
<SEC-HEADER>0000318673-05-000019.hdr.sgml : 20060710

<ACCEPTANCE-DATETIME>20050607172936

<PRIVATE-TO-PUBLIC>

ACCESSION NUMBER:		0000318673-05-000019

CONFORMED SUBMISSION TYPE:	8-K/A

PUBLIC DOCUMENT COUNT:		4

CONFORMED PERIOD OF REPORT:	20050606

ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant

FILED AS OF DATE:		20050607

DATE AS OF CHANGE:		20050706


FILER:


	COMPANY DATA:	

		COMPANY CONFORMED NAME:			SECURITY NATIONAL FINANCIAL CORP

		CENTRAL INDEX KEY:			0000318673

		STANDARD INDUSTRIAL CLASSIFICATION:	FINANCE SERVICES [6199]

		IRS NUMBER:				870345941

		STATE OF INCORPORATION:			UT

		FISCAL YEAR END:			1231



	FILING VALUES:

		FORM TYPE:		8-K/A

		SEC ACT:		1934 Act

		SEC FILE NUMBER:	000-09341

		FILM NUMBER:		05883604



	BUSINESS ADDRESS:	

		STREET 1:		PO BOX 57220

		CITY:			SALT LAKE CITY

		STATE:			UT

		ZIP:			84157

		BUSINESS PHONE:		8012641060



	MAIL ADDRESS:	

		STREET 1:		PO BOX 57220

		CITY:			SALT LAKE CITY

		STATE:			UT

		ZIP:			84157



	FORMER COMPANY:	

		FORMER CONFORMED NAME:	SNL FINANCIAL CORP

		DATE OF NAME CHANGE:	19910401



</SEC-HEADER>

<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>snfc8k06.txt
<TEXT>
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549




                                    FORM 8-K




                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934



         Date of Report (Date of Earliest Event Reported): May 26, 2005



                     SECURITY NATIONAL FINANCIAL CORPORATION
             (Exact name of registrant as specified in this Charter)


          Utah                           0-9341                 87-0345941
- -------------------------------    ----------------------   ---------------
(State or other jurisdiction of   (Commission File Number)  (IRS Employer
 incorporation)                                             Identification No.)






5300 South 360 West,  Salt Lake City, Utah                 84123
- ------------------------------------------               --------
(Address of principal executive offices)                (Zip Code)



Registrant's Telephone Number, Including Area Code:    (801) 264-1060
                                                       --------------




                                 Does Not Apply
          (Former name or former address, if changed since last report)



<PAGE>





                                       -1-
ITEM 8.01    Other Events

On May  26,  2005,  Security  National  Financial  Corporation  (the  "Company")
received a letter from The Nasdaq Stock Market staff  notifying the Company that
its Form 10-Q for the  period  ended  March 31,  2005,  which was filed with the
Securities and Exchange  Commission on May 16, 2005, had not been reviewed by an
independent public accountant as required by Rule 10-01(d) of Regulation S-X. As
a consequence,  according to the Nasdaq  letter,  the Company's Form 10-Q filing
for the period ending March 31, 2005 is incomplete and, as a result, the Company
is not in  compliance  with  Marketplace  Rule  4310(c)(14)  of The Nasdaq Stock
Market. Thus, according to the letter, the Company's securities will be delisted
from The Nasdaq Stock Market at the opening of business on June 6, 2005,  unless
the Company appeals the staff's determination to a Nasdaq Listing Qualifications
Panel.

On  May  20,  2005,  the  Company  engaged  the  registered  public  independent
accounting  firm of Hansen,  Barnett & Maxwell,  P.C. to audit and report on the
Company's financial  statements for the fiscal year ended December 31, 2005. The
Company appointed Hansen,  Barnett & Maxwell to replace Tanner LC, the Company's
former   independent   accounting   firm.  The   termination  of  the  Company's
relationship with Tanner was due to the five-year  partner rotation  requirement
mandated by the  Sarbanes-Oxley  Act and the determination by Tanner that in the
future  it would be unable to  maintain  the  necessary  industry  expertise  to
continue as an independent accounting firm for the Company.

The  accounting  firm of Hansen Barnett & Maxwell is in the process of reviewing
the Company's Form 10-Q for the period ended March 31, 2005.  When the review is
completed,  the Company will file an amended Form 10-Q that will  disclose  that
the Form 10-Q has been  reviewed  by  Hansen,  Barnett &  Maxwell.  The  Company
anticipates  that the  review  of the Form  10-Q will be  completed  by  Hansen,
Barnett & Maxwell, P.C. by the end of business on June 6, 2005. The Company will
thereupon file an amended Form 10-Q with the Securities and Exchange  Commission
as soon as the review has been completed.

The  Company  intends  to file an appeal  of the  staff's  determination  of the
Company's  non-compliance with Marketplace Rule 310(c)(14).  In this regard, the
hearing  request will stay the delisting of the Company's  securities  pending a
decision of a delisting  qualifications  panel. The Company anticipates that its
appeal of the staff's  decision to delist its  securities  will be successful if
the  review of the Form 10-Q by Hansen,  Barnett & Maxwell  and the filing of an
amended Form 10-Q is completed  prior to the hearing  before the Nasdaq  Listing
Qualifications  Panel.  If the  Company is not  successful  in its appeal of the
staff's decision to delist its securities, the securities will be delisted.

                                   SIGNATURES

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.


                               SECURITY NATIONAL FINANCIAL CORPORATION
                                           (Registrant)



Date: June 1, 2005             By: /s/ Scott M. Quist
                                   ------------------
                                   Scott M. Quist
                                   President and Chief Operating Officer
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>audtltr8ka.txt
<TEXT>
                                  Exhibit 16.1

                             [Tanner LC Letterhead]



                                 April 16, 2005




Mr. Scott M. Quist
President and Chief Operating Officer
Security National Financial Corporation
5300 South 360 West, Suite 250
Salt Lake City, UT 84123

Dear Mr. Quist:

This  is to  confirm  that  the  client-auditor  relationship  between  Security
National  Financial  Corporation  (Commission File Number 0-9341) and Tanner LC,
independent registered public accounting firm, has ceased.

                                      Sincerely,

                                     /s/  Tanner LC


cc:      Office of the Chief Accountant
         PCAOB Letter File
         Securities and Exchange Commission
         Mail Stop 9-5
         450 Fifth Street, NW
         Washington, DC 20549
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>secltr8ka.txt
<TEXT>
                                  Exhibit 16.2

                             [Tanner LC Letterhead]








                                  June 6, 2005




Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

We have read the  statements  included  under Item 4.01 in the Form 8-K/A  dated
June 6, 2005, of Security  National  Financial  Corporation to be filed with the
Securities  and Exchange  Commission  and are in agreement  with the  statements
therein insofar as they relate to our firm.

                                          Very truly yours,

                                          /s/ Tanner LC

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>COVER
<SEQUENCE>4
<FILENAME>filename4.txt
<TEXT>
                         MACKEY PRICE THOMPSON & OSTLER
                           A Professional Corporation
                         Attorneys and Counselors at Law

                                American Plaza II
                          57 West 200 South, Suite 350
                          Salt Lake City, UT 84101-3663
                             Telephone 801-575-5000
                                Fax 801-575-5006

Randall A. Mackey
rmackey@mpwlaw.com






                                  June 7, 2005




VIA FEDERAL EXPRESS

Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W., Mail Stop 0408
Judiciary Plaza
Washington, D.C. 20549

Attn:    Benjamin Phippen
         Staff Accountant

         Re:  Security National Financial Corporation  - Amendment No.1
              to Form 8-K, as filed on May 3, 2005, File No. 000-09341

Ladies and Gentlemen:

     In  connection  with the  above-captioned  Form 8-K (the  "Form  8-K"),  we
enclose  the  following  with  the  Securities  and  Exchange   Commission  (the
"Commission")  for review on behalf of Security National  Financial  Corporation
(the "Company"):

A.   Two conformed copies of Amendment No. 1 (the  "Amendment") to the Form 8-K,
     including exhibits; and

B.   Two additional  conformed  copies of Amendment No. 1 to the Form 8-K, which
     have  been  marked to  indicate  changes  from the Form 8-K filed  with the
     Commission on May 3, 2005.

It should be noted that the Company  electronically  filed the  Amendment to the
Form 8-K via the Edgar system on June 7, 2005.

     We are also  enclosing a copy of the  comment  letter  dated May 31,  2005,
which we received from the staff of the Commission.  The following  responses to
the comments are tied to the numbered paragraphs on the enclosed comment letter.



<PAGE>


Securities and Exchange Commission
June 7, 2005
Page 2



1. The Form 8-K has been revised to state that Tanner LC ("Tanner")  resigned as
the independent accountants of the Company due to the five-year partner rotation
requirement  mandated by the  Sarbanes-Oxley Act and the determination by Tanner
that in the  future  it would be  unable  to  maintain  the  necessary  industry
expertise to continue as the Company's independent accountants.


2.  Because  Tanner  resigned  as the  Company's  independent  accountants,  the
Company's  audit  committee  had no choice  but to accept  such  resignation  by
Tanner.  However,  the  Company's  audit  committee  approved the  engagement of
Hansen, Barnett & Maxwell, P.C. ("Hansen") as the new independent accountants to
replace Tanner.

3. The Company  reported  engagement of Hansen in a Form 8-K that was filed with
the Securities and Exchange  Commission on May 25, 2005. The  disclosures in the
May 25, 2005 Form 8-K about consultations with Hansen were made through the date
of engagement.

4. In response to this  comment,  a letter from  Tanner,  the  Company's  former
independent  accountants,  addressing the revised disclosures have been included
as Exhibit 16 to an amended  Form 8-K.  The  amended  Form 8-K,  or Form  8-K/A,
includes the Item 4 designation.

     The Company has  prepared  Amendment  No. 1 to the Form 8-K in an effort to
respond to the comments  from the staff.  Any  additional  comments or questions
should be directed to Randall A. Mackey, Esq, at (801) 575-5000, counsel for the
Company.

                                  Very truly yours,

                                  /s/ Randall A. Mackey

                                  Randall A. Mackey

Enclosures

cc:      Scott M. Quist (w/encls.)
         G. Robert Quist (w/encls.)
         Stephen M. Sill (w/encls.)
         Virgil R. Pugsley (w/encls.)
         Douglas J.  Hansen
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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