1) Yes. Nobody can stop you to make a comparison. 2) You probably wanted to say that Jehovah's Witnesses (abbreviated JWs in the following) and atheists have similar beliefs or unbeliefs regarding Heaven and Hell. "For Jehovah's Witnesses, death is a state of non-existence with no consciousness. There is no Hell of fiery torment; Hades and Sheol are understood to refer to the condition of death, termed the common grave. Jehovah's Witnesses consider the body and the soul to be the same living being that expires. Their hope for life after death involves being resurrected by God, either with a new body on earth after Armageddon, or to heaven for the limited number of 144,000." Source and further information: http://en.wikipedia.org/wiki/Jehovah's_Witnesses#Life_after_death 3) You were referring to the kind of atheists who don't believe in Heaven and Hell. So JWs are similar to atheists because they don't believe that you can go to Hell after death, but JWs are similar to most other Christians because they believe in immortal life after resurrection and in a selection among the resurrected, a part of them going to "Heaven". 4) The present Pope Benedict XVI seems to believe that Hell exists: "Jesus came to tell us that he wants us all in Paradise and that hell, about which little is said in our time, exists and is eternal for those who close their hearts to his love." Source and further information: "VISIT TO THE ROMAN PARISH OF ST FELICITY AND HER CHILDREN, MARTYRS HOMILY OF HIS HOLINESS BENEDICT XVI Sunday, 25 March 2007" http://www.vatican.va/holy_father/benedict_xvi/homilies/2007/documents/hf_ben-xvi_hom_20070325_visita-parrocchia_en.html I checked the original Italian: "E’ venuto Gesù per dirci che ci vuole tutti in Paradiso e che l’inferno, del quale poco si parla in questo nostro tempo, esiste ed è eterno per quanti chiudono il cuore al suo amore." http://www.vatican.va/holy_father/benedict_xvi/homilies/2007/documents/hf_ben-xvi_hom_20070325_visita-parrocchia_it.html Here the views of the last Pope John Paul II: "Heaven "is neither an abstraction not a physical place in the clouds, but a living, personal relationship with the Holy Trinity. It is our meeting with the Father which takes place in the risen Christ through the communion of the Holy Spirit" (Pope John Paul II on 21 July 1999); "Rather than a place, hell indicates the state of those who freely and definitively separate themselves from God, the source of all life and joy" (Pope John Paul II, 28 July 1999" "The images of hell that Sacred Scripture presents to us must be correctly interpreted. They show the complete frustration and emptiness of life without God. Rather than a place, hell indicates the state of those who freely and definitively separate themselves from God, the source of all life and joy. This is how the Catechism of the Catholic Church summarizes the truths of faith on this subject: 'To die in mortal sin without repenting and accepting God's merciful love means remaining separated from him for ever by our own free choice. This state of definitive self-exclusion from communion with God and the blessed is called "hell"' (n. 1033)" (Pope John Paul II). Source and further information: http://en.wikipedia.org/wiki/Hell_in_Christian_beliefs