EX 15.00



 MARVEN RIGGINS
 Accountant
 1111 S. Alpine Road, Suite 702
 Rockford, IL 61108
 (815) 227-0609
 Fax  227-4523

 December 12, 2001

 Stockholders and Board of Directors
 Abidon, Inc.
 Rockford, Illinois

 Enclosed you  will  find copies  of  the unaudited  financial  statement  of
 Abidon, Inc. for the nine months  ended September 30, 2001.  This  financial
 statement is a compilation  of data provided by  management of Abidon,  Inc.
 We have not audited or reviewed  the accompanying financial statements  and,
 accordingly, do not  express an opinion  or any other  form of assurance  on
 them.

 If management intends  to reproduce  and publish  the financial  statements,
 they  must be reproduced  in their entirely.  We understand these  financial
 statements will  be  used  for  filing  with  the  Securities  and  Exchange
 Commission.

 The unaudited financial  statement has been  signed by  Marven Riggins,  EA.
 Mr. Riggins  is  a sole  practitioner  and has  the  authority to  sign  the
 financial statement.

 Sincerely,



 Marven Riggins