EXHIBIT 15.01

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

Consent of Independent Public Accountants

As  independent  public  accountants,  we hereby  consent to the use of our name
regarding our review of the balance sheet of GL Energy and Exploration,  Inc. (a
development  stage  company) as of March 31, 2002 and the related  statements of
operations  and cash flows for the three  months  ended  March 31,  2002 and the
cumulative  amounts from October 7, 1998  (inception)  to March 31, 2002 in this
Form 10-QSB of GL Energy and Exploration, Inc.

Sincerely,

/s/ Malone & Bailey, PLLC
Malone & Bailey, PLLC
Houston, Texas
www.malone-bailey.com

May 13, 2002