LARRY LEGEL, CPA

Practice Concentrating in
Taxation and Securities

5100 N. Federal Highway, Suite 409
Ft. Lauderdale, FL 33308

Tel: (954) 493-8900
Fax: (954) 493-8300
e-mail: LegelCPA@Bellsouth.net

ACCOUNTANT'S REVIEW REPORT

Shareholders
Bernard, Allan & Edwards, Inc.
Leesburg, FL


I have reviewed the accompanying consolidated balance sheet of
Bernard, Allan & Edwards, Inc. as of and for the periods ending
September 30, 2002 and 2003, and the related consolidated
statements of operations, and shareholders' equity and cash flows
for nine months ending September 30, 2003 and 2003 in
accordance with standards established by the American Institute
of Certified Public Accountants.  All information included in these
financial statements is the representation of the management of
Bernard, Allan & Edwards, Inc.

A review consists principally of inquiries of company personnel and
analytical procedures applied to financial data.  It is substantially
less in scope than an audit 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, I do not express such an opinion.

Based on my review, I am not aware of any material modifications
that should be made to the accompanying financial statements in
order for them to be in conformity with Accounting Principles
Generally Accepted in the United States.




Larry Legel, CPA

November 9, 2003
Ft Lauderdale, FL