Quintanilla
Accountancy Corporation
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American Institute of Certified Public Accountants
California Society of Certified Public Accountants
Independent Accountant's Review Report
To the Stockholders of
Plushzone, Inc.
I have reviewed the accompanying balance sheet of Plushzone, Inc. (a
development stage company) as of September 30, 2001, and the related statements
of operations, changes in stockholders' equity, and cash flows for the three and
nine months then ended and for the period April 25, 2000 (inception) through
September 30, 2001, in accordance with Statement on Standards for Accounting and
Review Services issued by the American Institute of Public Accountants. All
information included in these financial statements is the representation of the
management of Plushzone, Inc.
A review of interim financial information 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 generally accepted accounting principles.
/s/ Quintanilla
A Professional Accountancy Corporation
Laguna Niguel, California
December 6, 2001
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16140 Sand Canyon Avenue 949.910.4255
Irvine, California 92618 949.910.4256