EXHIBIT 16.1


[PricewaterhouseCoopers LLP Letterhead]



September 14, 2005


Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have read the  statements  made by  Financial  Industries  Corporation  (copy
attached),  which we understand will be filed with the United States  Securities
and Exchange Commission,  pursuant to Item 4.01 of Form 8-K, as part of the Form
8-K report of Financial Industries Corporation dated September 8, 2005. We agree
with the statements  concerning our Firm in such Form 8-K.  However,  we make no
comment  whatsoever  regarding  the  current  status of material  weaknesses  in
internal  accounting  controls or regarding any remedial efforts related to such
material weaknesses.


Very truly yours,


/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP