Exhibit 16
April 29, 2022
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read the Change in Accountants section of this Registration Statement on Form S-1 dated April 29, 2022, of Great American Life Insurance Company and are in agreement with the statements contained in the 2nd, 3rd, 4th and 5th paragraphs of the Change in Accountants section therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
/s/ Ernst & Young LLP