Exhibit 15
Letter re unaudited interim financial statements
and
Exhibit 23
Consent of Independent Auditors
June 23, 2000
The Board of Directors
Ives Health Company, Inc.
817 North JM Davis Boulevard
Claremore, OK 741017
Gentlemen:
This letter is written to be included as Exhibit 15 and Exhibit 23 to the
Form S-8 Registration Statement to be filed by Ives Health Company, Inc.
("Ives") with the Securities and Exchange Commission. The undersigned
acknowledges that Ives is incorporating by reference in that Registration
Statement its Form 10-SB, as amended, its Annual Report on Form 10-KSB for the
year ended December 31, 1999, which includes the undersigned's audit report, the
Form 10-QSB for the 3 months ended March 31, 2000.
We consent to the incorporation by reference of our audit report contained
in the Ives Annual Report on Form 10-KSB included in the Form S-8 Registration
Statement and to the reference to our name therein solely as it relates to that
audit report. We express no opinion with respect to any matters not set forth in
our audit report, and no opinion with respect to any subsequent events.
Very truly yours,
/s/ Henderson, Sutton & Co., P.C.
