Exhibit 15

                         Independent Accountants' Report


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 March 31, 2003, and the related
condensed consolidated statements of operations and cash flows for the
three-months ended March 31, 2003 and 2002 and for the period from inception
through March 31, 2003. 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 auditing standards generally accepted in the United States of America, 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 accounting principles generally accepted in the United
States of America.


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


May 15, 2003
Tampa, Florida