Exhibit 15.1

October 5, 2004

To the Board of Directors and Stockholders of
    Calypte Biomedical Corporation

          LETTER RE: UNAUDITED INTERIM FINANCIAL STATEMENT INFORMATION

Re: Registration Statement on Form SB-2:

With respect to the subject registration statement, we acknowledge our awareness
of the use therein of our report dated July 23,  2004,  related to our review of
interim financial information.

Pursuant to Rule 436 under the Securities  Act of 1933 (the "Act"),  such report
is not considered a part of a registration statement prepared or certified by an
accountant within the meaning of Sections 7 and 11 of the Act.

/s/ Odenberg Ullakko Muranishi & Co. LLP

ODENBERG ULLAKKO MURANISHI & CO. LLP
San Francisco, California