Exhibit 15.1

                Letter on Unaudited Interim Financial Information

                                W. ALAN JORGENSEN
                           Certified Public Accountant

                 720 Third Avenue, Suite 1910, Seattle, WA 98104


206 521-0403                                                    Fax 206 624-3999




Board of Directors
Tribeworks, Inc.
San Francisco, CA


         I have reviewed the accompanying  balance sheet as of June 30, 2000 and
the related  statements of operations,  and cash flows for Tribeworks,  Inc. for
the  three-month  period  then  ended.   These  financial   statements  are  the
responsibility of the Company's management.

         I conducted my 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, 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  for  them to be in
conformity with generally accepted accounting principles.




/s/W. ALAN JORGENSEN
- ----------------------
W. Alan Jorgensen, CPA

August 1, 2000


                                       30