Midwest Holding (MDWT) 8-K Changes in Registrant's Certifying Accountant

May 7, 2019

Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549 RSM US LLP

1299 Farnam St
Suite 530
Omaha, NE 68102 T +1 402 344 6100
F +1 402 344 6101 www.rsmus.com

Commissioners:

We have read Midwest Holding Inc.’s statements included in Items 4.01 of its Form 8-K, which we understand will be filed on May 7, 2019. We agree with such statements concerning our firm.

Sincerely,