Exhibit 15





            ACKNOWLEDGMENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT





ROYAL CASKET DISTRIBUTION COMPANY


           We hereby acknowledge our awareness of the filing of our report on
unaudited financial information for the period ending March 31, 2002, relating
to the financials of Royal Casket Distribution Corporation, and the use of such
financial information in its quarterly report filed on Form 10-QSB in accordance
with Section 13 of the Securities Exchange Act of 1934.





                                                           MICHAELSON & CO., CPA








July 10, 2002
West Palm Beach, Florida