Exhibit 16.2

                             [Tanner LC Letterhead]








                                  June 6, 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/A  dated
June 6, 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