Ammoron concludes by responding to Moroni’s threats of eternal retribution. He dismisses the possibility of Yahweh’s wrath because he does not believe in Yahweh. Like many in the Book of Mormon who have rejected Yahweh, Ammoron assumes that, because he does not know that there is a God, Moroni cannot know either. In this case, as well as others, I do not see this as a declaration of atheism, but as a specific rejection of Yahweh-Messiah. (See “Excursus: Religion of the Nehors,” following Alma 1.)
Finally, Ammoron argues, based on his knowledge of Nephite beliefs, that God made all people, both Nephites and Lamanites, and consequently will send Moroni to hell for the murder of Amalickiah. Ammoron’s letter is an ingenious response to and rejection of all the issues in Moroni’s letter except the exchange of prisoners, to which he agrees.