<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>
