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/Letterhead/
Board of Directors
BioPulse International, Inc.
We have reviewed the accompanying consolidated balance sheets of BioPulse
International, Inc., as of October 31, 2000, and the related consolidated
statements of operations, stockholders' equity and cash flows for the three
months then ended. These financial statements are the responsibility of
the Company's management. Our responsibility is to express an opinion on
these financial statements based on our review.
We conducted our review in accordance with standards established by the
American Institute of Certified Public Accountants. A review of interim
financial statements 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/ Crouch, Bierwolf & Associates
Salt Lake City, Utah 84111
December 18, 2000
