Exhibit 16.2

                             [Tanner LC Letterhead]








April 29, 2005

Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

We have read the statements included under Item 4.01 in the Form 8-K dated April
29,  2005,  of  Security  National  Financial  Corporation  to be filed with the
Securities  and Exchange  Commission  and are in agreement  with the  statements
therein insofar as they relate to our firm.

Very truly yours,

/s/ Tanner LC