EXHIBIT 16.1

                                  RODEFER MOSS
                          Certified Public Accountants


                                                                October 29, 2002

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

         Re:      The American Life & Annuity Company, Inc.("American Life")

Ladies and Gentlemen:

We have read the statements made by American Life Holding Company, Inc. (the
"Company") regarding the change in American Life's certifying accountants which
are contained in Company's registration statement on Form SB-2, SEC file number
333- 99415, as amended, in Part I under the heading "Change in American Life's
Certifying Accountants." We agree with the statements concerning our Firm
appearing in such registration statement.

Very truly yours,

/s/      Rodefer Moss & Co, PLLC
Rodefer Moss & Co, PLLC




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