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(EXHIBIT 15)
INDEPENDENT ACCOUNTANT'S REPORT
Board of Directors and Shareholders
Solomon Alliance Group, Inc. and Subsidiaries
We have reviewed the accompanying consolidated balance sheet as of September 30,
2000; the related consolidated statements of operations for the nine
month periods ending September 30, 2000 and September 30, 1999, the three
month periods ending September 30, 2000 and September 30, 1999, and from its
inception, October 25, 1996 through September 30, 2000; as well as the
related statements of cash flows for the nine month periods ending September
30, 2000 and September 30, 1999 and from its inception, October 25, 1996,
through September 30, 2000 of Solomon Alliance Group, Inc. and Subsidiaries
(A Development Stage Enterprise). These financial statements are the
responsibility of the company's management.
We conducted our review in accordance with standards established by the
American Institute of Certified Public Accountants. A review of interim
financial information consists principally of 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 accompanying financial statements for them to be in
conformity with generally accepted accounting principles.
/s/ Stokes & Company, P.C.
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STOKES & COMPANY, P.C.
Washington, D.C.
November 13, 2000
