CVF Technologies 8-K/A Financial statements and exhibits

Exhibit 99

Ernst & Young LLP
Chartered Accountants
515 Riverbend Drive
P.O. Box 9458, Stn. C
Kitchener, Ontario  N2G 4W9 Phone: 
Fax:  519-744-1171
519-744-9604

Tuesday, July 8, 2003
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Gentlemen:

We have read Item 4 of Form 8-K dated July 1, 2003, of CVF Technologies Corporation and are in agreement with the statements contained in the second and fourth paragraphs on page one therein.  We have no basis to agree or disagree with other statements of the registrant contained therein.

Very truly yours,

/s/ Ernst & Young LLP

A Member of Ernst & Young Global