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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549


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): April 21, 2004

ANNUITY AND LIFE RE (HOLDINGS), LTD.


(Exact Name of Registrant as Specified in Charter)
         
Bermuda   1-16561   66-0619270

 
 
 
 
 
(State or Other Jurisdiction
of Incorporation)
  (Commission File Number)   (IRS Employer
Identification No.)
         
Cumberland House, 1 Victoria Street, Hamilton, Bermuda
  HM 11

 
 
 
(Address of Principal Executive Offices)
  (Zip Code)

Registrant’s telephone number, including area code: (441) 296-7667

N/A


(Former Name or Former Address, if Changed Since Last Report)

 


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Item 4. Changes in Registrant’s Certifying Accountant.
SIGNATURE


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Item 4. Changes in Registrant’s Certifying Accountant.

     As Annuity and Life Re (Holdings), Ltd. (the “Company”) previously reported on a Current Report on Form 8-K dated March 30, 2004, KPMG in Bermuda, the Company’s independent auditor for the year ended December 31, 2003, advised the Company that it would not be seeking re-election as the Company’s independent auditor for the year ending December 31, 2004. Effective April 21, 2004, the Audit Committee of the Company’s Board of Directors engaged Marcum & Kliegman LLP as the Company’s independent auditor for the year ending December 31, 2004, subject to ratification by the Company’s shareholders at the Company’s 2004 annual meeting of shareholders. From January 1, 2002 through the date of the engagement of Marcum & Kliegman LLP, neither the Company nor anyone acting on its behalf consulted Marcum & Kliegman LLP regarding any of the matters or events set forth in Item 304(a)(2) of Regulation S-K.

 


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SIGNATURE

     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.

         
  ANNUITY AND LIFE RE (HOLDINGS), LTD.
 
 
Date: April 22, 2004  By:   /s/ John W. Lockwood    
    John W. Lockwood   
    Chief Financial Officer