Exhibit 15 Schwartz Levitsky Feldman llp Chartered Accountants Toronto, Montreal, Ottawa ADVISORY LETTER IN CONNECTION WITH THE UNAUDITED FINANCIAL STATEMENTS OF THE WIDECOM GROUP INC. FOR THE QUARTER ENDED JUNE 30, 1999 The accompanying consolidated balance sheet of The WideCom Group Inc. ("the Company") as of June 30, 1999, and the consolidated statements of operations, shareholders' equity and cash flows for the quarter ended June 30,1999 were compiled by management and were included in Form 10QSB as filed by the Company and Incorporated in the Registration Statement Form SB2. A compilation is limited to presenting in the form of financial statements information that is the representation of management. We have not audited, reviewed or otherwise been associated with the accompanying financial statements and, accordingly, do not express an opinion or any other form of assurance on them. Toronto, Ontario October 7, 1999 /s/ Schwartz Levitsky Feldman llp --------------------------------- Chartered Accountants 1167 Caledonia Road Toronto, Ontario M6A 2x1 Tel: 416-785-5353 Fax: 416-785-5663