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 September  30, 2003,  and the related
condensed consolidated statements of operations and cash flows for the three and
nine months ended  September 30, 2003 and 2002 and for the period from inception
through September 30, 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  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 19, 2003
Tampa, Florida