This is a comment in the February/March 2009 issue of Scientific American Mind - Letters section. The author is "identified as Farlo":

[W]hy do we perceive death to be different from prebirth or, more precisely, pre-conception? That is also a time when our brain is not functioning--when it does not exist. Yet we do not spend nearly as much time pondering what happened to us or where our minds were before we were born.