Exhibit 16.1


[GRAPHIC OMITTED]



United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Gentlemen:

We have read the statements  made by First  American  Capital  Corporation  (the
"Company"),  which we understand  will be filed with the Commission  pursuant to
Item 4.01 of Form 8-K/A on or about November 14, 2006.

We agree with the statements made with regard to BKD, LLP ("BKD") that:

1.   On November 1, 2006, BKD resigned as the Company's  independent  registered
     accounting  firm of its own  volition and a change of  accountants  was not
     recommended or approved by the Company's board of directors or the audit or
     other  committee of the board of directors and BKD's  resignation was not a
     result  of  any  disagreement  with  the  Company's   management  or  audit
     committee.

2.   BKD's reports on its audits of the consolidated financial statements of the
     Company as of and for the years ended December 31, 2005 and 2004 and on its
     limited reviews of the condensed  consolidated  financial statements of the
     Company as of and for the periods ended June 30 and March 31, 2006, did not
     contain adverse opinions or disclaimers of opinion and were not modified as
     to uncertainty, audit scope or accounting principles.

3.   There have not been any  disagreements  between  the Company and BKD at any
     time during the two most recent  fiscal  years and any  subsequent  interim
     period through November 1, 2006, on any matter of accounting  principles or
     practices,  financial statement  disclosure or auditing scope or procedures
     that, if not resolved to BKD's satisfaction,  would have caused BKD to make
     reference to the subject matter of the  disagreement in connection with its
     accountants' reports.

4.   In  connection  with  its  limited  reviews  of  the  Company's   condensed
     consolidated  financial  statements as of and for the periods ended June 30
     and March 31,  2006,  BKD advised  the Company  that it had noted a certain
     matter that it  considered  to be a material  weakness in internal  control
     over  financial  reporting  as the  Company  did not have  adequate  review
     procedures  in place to ensure  the  preparation  of timely,  accurate  and
     complete  financial  statements in conformity  with  accounting  principles
     generally accepted in the United States of America.

5.   BKD is furnishing the Company with this letter  addressed to the Commission
     to be filed as an exhibit to Form 8-K/A.

We have no  information  or other basis to, and do not,  agree or disagree  with
other statements made by the Company in such Form 8-K/A.

                                        /s/ BKD, LLP

Kansas City,  Missouri
November 14, 2006