EXHIBIT 15.01

                     SIMON KROWITZ BOLIN & ASSOCIATES, P.A.
                         11300 ROCKVILLE PIKE, SUITE 800
                            ROCKVILLE, MARYLAND 20852



To the Board of Directors
GL Energy and Exploration, Inc.
Toronto, Ontario, CANADA


We have  reviewed  the  balance  sheet of GL Energy and  Exploration,  Inc.  (an
exploration  stage company) as of September 30, 2001 and the related  statements
of  operations  and cash flows for the nine months ended  September 30, 2001 and
the cumulative  amounts from October 7, 1998  (inception) to September 30, 2001.
These statements are the responsibility of management.

We  conducted  our  reviews in  accordance  with  standards  established  by the
American  Institute  of  Certified  Public  Accountants.  A  review  of  interim
financial  information consists principally of obtaining an understanding of the
system for the preparation of interim financial information, 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 aforementioned  financial statements for them to be in conformity
with generally accepted accounting principles.

The  accompanying  financial  statements  have been presented  assuming that the
Company will continue as a going concern. The Company has not established source
of revenue and this raises  substantial doubt about its ability to continue as a
going  concern.  The financial  statements do not include any  adjustments  that
might result from outcome of this uncertainty.


/s/ Simon Krowitz Bolin & Associates, P.A.

Rockville, Maryland
November 12, 2001