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 September 30, 2002, and the related
condensed consolidated statements of operations and cash flows for the three and
nine months ended September 30, 2002 and 2001 and for the period from inception
through September 30, 2002. 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 accounting principles generally accepted in the United
States of America.


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


November 8, 2002
Tampa, Florida