EXHIBIT 5.1

                     Pollard-Kelley Auditing Services, Inc.
                               Auditing Services
              4500 Rockside Road, Suite 450 Independence, OH 44131
                                  330-836-2558


               Report of Independent Certified Public Accountants


Board of Directors
American Ammunition, Inc.

We have  reviewed  the  accompanying  consolidated  balance  sheets of  American
Ammunition,  Inc. as of June 30, 2007 and the related consolidated statements of
income,  stockholders'  equity,  and cash flows for the six-month  periods ended
June 30, 2007. These interim financial  statements are the responsibility of the
Company's management.

We conducted our review in accordance  with the standards of the Public  Company
Accounting  Oversight Board. A review of interim financial  statements  consists
principally of applying  analytical  procedures and making  inquiries of persons
responsible for financial and accounting  matters.  It is substantially  less in
scope than an audit in  accordance  with the  standards  of the  Public  Company
Accounting  Oversight Board, the object of which is the expression of an opinion
regarding  the financial  statements  taken as a whole.  Accordingly,  we do not
express such an opinion.

The  accompanying  financial  statements  have been  prepared  assuming that the
Company will continue as a going concern. As discussed in notes to the financial
statements,  the Company has negative working capital,  negative cash flows from
operations and recurring  operating losses which raises  substantial doubt about
its  ability to  continue as a going  concern.  Management's  plans in regard to
these matters are also described in the notes to the financial statements. These
financial  statements do not include any adjustments  that might result from the
outcome of this uncertainty.

Based on our review, we are 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 accepted in the United
States of America.

Pollard-Kelley Auditing Services, Inc.

/S/ Pollard-Kelley Auditing Services, Inc.

October 1, 2007
Independence, Ohio