UNITED STATES
                                   SECURITIES AND EXCHANGE COMMISSION
                                            WASHINGTON, D.C.



                                                FORM 8-K



                                             CURRENT REPORT
                                 PURSUANT TO SECTION 13 or 15(d) OF THE
                                     SECURITIES EXCHANGE ACT OF 1934




Date of Report (Date of Earliest Event Reported)           December 1, 1999



                                SOUTHERN SECURITY LIFE INSURANCE COMPANY
                         Exact Name of Registrant as specified in this Charter)




           UTAH                              2-35669            59-1231733
- --------------------------------            ---------          ------------
(State or other jurisdiction               (Commission         (IRS Employer
of incorporation or organization)          File Number)    Indentification No.)


755 Rinehart Road, Lake Mary, Florida                            32746
- ----------------------------------------                        -------
(Address of principal executive offices)                       (Zip Code)



Registrant's telephone number,including Area Code (407) 321-7113









                                 Does Not Apply
  (Former name or former address, if changed since last report)



ITEM 4.  Change in Registrant's Certifying Accountant

Ernst & Young LLP was previously the principal accountants for
Southern Security Life Insurance Company (the "Company").
Effective December 1, 1999, Tanner & Company was engaged as
principal accountants.  The decision to change accountants was
approved by the Audit Committee of the Company's Board of
Directors and the Board of Directors.

In connection with the audit of the fiscal year ended December
31, 1998, and the subsequent interim period through September 30,
1999, there were no disagreements with Ernst & Young LLP on any
matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures, which disagreements
if not resolved to their satisfaction would have caused them to
make reference in connection with their opinion to the subject
matter of the disagreement.

The audit reports of Ernst & Young LLP on the financial
statements of the Company as of and for the year ended December
31, 1998, did not contain any adverse opinion or disclaimer of
opinion, nor were they qualified as of uncertainty, audit scope
or accounting principles.

ITEM 7.  Financial Statements

          (b)    Exhibits

          16.    Letter from Ernst & Young LLP regarding change in
certifying accountant (to be supplied by amendment).

                          SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned hereunto duly authorized.

                        SOUTHERN SECURITY LIFE INSURANCE COMPANY
                        ----------------------------------------
                                         (Registrant)


Date: December 8, 1999

                                       By:  Scott M. Quist
                                            -----------------------------
                                            First Vice President,
                                            General Counsel and Treasurer