HENDERSON SUTTON + CO., P.C.
----------------------------
Certified Public Accountants
2130 East 15th Street
Tulsa, Oklahoma 74104
Phone: (918) 747-7000 Fax (918) 743-7525
Exhibit 15
Audited Financial Information
Exhibit 23
Consent of Independent Auditors
January 15, 2001
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 1O-SB, as amended, its Annual Report on Form 10-KSB for the
year ended December 31, 1999, which includes the undersigned's audit report.
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.
Henderson, Sutton & Co, P.C.
