Exhibit16.1

We were previously principal accountants for National Western Life Insurance Company and, under the date of March 17, 2014, we reported on the consolidated balance sheets of the Company as of December 31, 2013 and 2012, and the related consolidated statements of earnings, comprehensive income (loss), stockholder's equity, and cash flows for each of the years in the three-year period ended December 31, 2013, and the effectiveness of internal control over financial reporting as of December 31, 2013. On January 10, 2014, we were notified that National Western Life Insurance Company engaged BKD ("BKD") as its principal accountant for the year ending December 31, 2014 and that the auditor-client relationship with KPMG LLP will cease upon completion of the audit of National Western Life Insurance Company's statutory financial statements as of and for the year ended December 31, 2013 and the issuance of our reports thereon. On May 30, 2014, we completed our audits and the auditor-client relationship ceased. We have read National Western Life Insurance Company's statements included under Item 4.01 of its Form 8-K dated June 5, 2014, and we agree with such statements, except that we are not in a position to agree or disagree with National Western Life Insurance Company's statement that the change was approved by the Board of Directors and we are not in a position to agree or disagree with National Western Life Insurance Company's statement that BKD were not engaged regarding the application of accounting principles to a specified transaction or the type of audit option that might be rendered on National Western Life Insurance Company's consolidated financial statements, statutory financial statements, or the effectiveness of internal control over financial reporting.