EXHIBIT 15 [LOGO OF CFO ADVANTAGE] Members of: SEC Practice Session Jason F. Griffith, CPA, CMA American Institute of CPAs Melissa R. Blue Institute of Management Accountants Association of Certified Fraud Examiners Public Company Accounting Oversight Board May 15, 2004 Securities and Exchange Commission Washington, DC The firm of CFO Advantage, Inc. acknowledges awareness of the use and inclusion of the unaudited financial information for the March 31, 2004 10-QSB for Vista Continental Corporation. Best Regards, CFO Advantage, Inc.