EXHIBIT 16.1


                       Letterhead of Malone & Bailey, PLLC

March 2, 2007


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

RE: Ameri-First Financial Group, Inc.
    File No. 0-28453

We have read the statements that  Ameri-First  Financial  Group,  Inc.  included
under  Item 4.01 of the Form 8-K  report  expected  to be filed on March 2, 2007
regarding  the recent  change of auditors.  We agree with such  statements  made
regarding our firm. We have no basis to agree or disagree with other  statements
made under any other items in the accompanying Form 8-K.

Very truly yours,


/s/ Malone & Bailey, PLLC
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Malone & Bailey, PLLC