Exhibit 15.1
Letter on Unaudited Interim Financial Information
W. ALAN JORGENSEN
Certified Public Accountant
720 Third Avenue, Suite 1910, Seattle, WA 98104
206 521-0403 Fax 206 624-3999
Board of Directors
Tribeworks, Inc.
San Francisco, CA
I have reviewed the accompanying balance sheet as of June 30, 2000 and
the related statements of operations, and cash flows for Tribeworks, Inc. for
the three-month period then ended. These financial statements are the
responsibility of the Company's management.
I conducted my 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, I do not express such an opinion.
Based on my review, I am 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/W. ALAN JORGENSEN
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W. Alan Jorgensen, CPA
August 1, 2000
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