EXHIBIT 16


GETZ, KRYCLER & JAKUBOVITS                    MICHAEL J. KRYCLER, F.C.A., C.P.A.
An Accountancy Corporation                    YOSSI JAKUBOVITS, M.B.A., C.P.A.
Telephone (818)995-1040
FAX       (818)995-4124                       SCOTT R. ERVIN, C.P.A.
E-MAIL      GKJCPA@AOL.COM                    JEFF TAUBMAN, C.P.A.
                                              KENNETH M. WALHEIM, C.P.A.
                                              CLIFFORD M. GETZ, RETIRED


August 27, 1997



Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:


We previously  were principal  accountants for Unico American  Corporation  and,
under the date of March 20,  1997,  we  reported on the  consolidated  financial
statements of Unico American Corporation and subsidiaries as of and for the nine
months ended  December 31, 1996 and the years ended March 31, 1996 and 1995.  On
August 25, 1997, our appointment as principal  accountants  was  terminated.  We
have read Unico American  Corporation's  statements included under Item 4 of its
Form 8-K dated August 27, 1997, and we agree with such statement.



Getz, Krycler & Jakubovits
An Accountancy Corporation



cc:  Unico American Corporation








          15303 Ventura Blvd., Suite 1040, Sherman Oaks, California 91403

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