EXHIBIT 15
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                                            ARMANDO C. IBARRA
            A       C       I               CERTIFIED PUBLIC ACCOUNTANTS
                                            A PROFESSIONAL CORPORATION
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Armando C. Ibarra, C.P.A.                  Members of the California Society of Certified Public Accountants
Armando Ibarra, Jr., C.P.A., JD            Members of the American Institute of Certified Public Accountants
                                                   Members of the Better Business Bureau since 1997




June 24, 2004


To Whom It May Concern:

The firm of Armando C. Ibarra,  Certified Public  Accountants,  APC acknowledges
awareness of the use and inclusion of unaudited  financial  information  for the
Form 10-QSB/A for the quarter  ending  September 30, 2003; the Form 10-KSB/A for
the fiscal year ending  December  31,  2003;  the Form  10-QSB/A for the quarter
ending March 31, 2004; and the Registration Statement on Form SB-2/A.



Very truly yours,

/s/ ARMANDO C. IBARRA
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ARMANDO C. IBARRA, C.P.A.























                      371 E. STREET, CHULA VISTA, CA 91910
   TEL: (619) 422-1348                                    FAX: (619) 422-1465