Exhibit 15
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                         Independent Accountants' Report
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Ranger Industries, Inc. and Subsidiaries
St. Petersburg, Florida

We have reviewed the accompanying condensed consolidated balance sheet of Ranger
Industries, Inc. and Subsidiaries as of June 30, 2001, and the related condensed
consolidated statements of operations and cash flows for the three and six
months ended June 30, 2001 and 2000 and for the period from inception through
June 30, 2001. These financial statements are the responsibility of the
company's management.

We conducted our review in accordance with standards established by the American
Institute of Certified Public Accountants. A review of interim financial
information consists principally of applying analytical procedures to financial
data and making inquiries of persons responsible for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with generally accepted auditing standards, the objective of which is the
expression of an opinion regarding the financial statements taken as a whole.
Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that should
be made to the accompanying condensed consolidated financial statements for them
to be in conformity with generally accepted accounting principles.


                                            /s/  Aidman, Piser & Company, P.A.
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                                                 Aidman, Piser & Company, P.A.


August 14, 2001
Tampa, Florida