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




July 14, 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 Amendment No. 3 to the Registration Statement on Form
SB-2/A for California Clean Air, Inc.



Very truly yours,

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