Form: S-1/A

General form of registration statement for all companies including face-amount certificate companies

September 14, 2000

EXHIBIT 23.1

Published on September 14, 2000


Exhibit 23.1

CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the use of our
reports (and to all references to our Firm) included in or made a part of this
registration statement.


/s/ Arthur Andersen LLP
Salt Lake City, Utah
September 13, 2000