Exhibit 15 to Form 10-QSB


                                   Exhibit 15

                           ROBERT N. CLEMONS, CPA, PA
                                   PO BOX 1670
                           DELAND, FLORIDA 32721-1670


To The Board of Directors
Cornerstone Ministries Investments, Inc.


I am aware of the use of my report on unaudited  interim  financial  information
dated November 5, 2003 in the prospectus for Cornerstone Ministries Investments,
Inc. in its registration statement on Form SB-2.


    S/ ROBERT N. CLEMONS, CPA, PA                             November 10, 2003
    -----------------------------
       Robert N. Clemons, CPA, PA