UTG (UTGN) 8-K Changes in Registrant's Certifying Accountant

Armanino ^LLP

6 Cityplace DR

Suite 900

St. Louis, MO 63141-7194 314-983-1200main

armanino.com

September 20, 2023

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read Item 4.01 of the Current Report on Form 8-K of UTG, Inc. dated September 20, 2023, which we understand will be filed with the Securities and Exchange Commission, and we agree with the statements concerning our firm contained in such Form 8-K. We have no basis to agree or disagree with other statements of the registrant contained therein.

Very truly yours,

/s/ Armanino, LLP

St. Louis, Missouri