Exhibit 4
Form SB-2
Mountain Oil, Inc.
October 12, 2000
The Board of Directors
Mountain Oil, Inc.
P. O. Box 1574
Roosevelt, UT 84066
Gentlemen:
We have been retained by Mountain Oil, Inc. (the "Company"),
in connection with the Registration Statement on Form SB-2 filed
by the Company with the Securities and Exchange Commission (the
"Registration Statement") relating to 1,000,000 shares of common
stock, par value $0.001 per share. You have requested that we
render an opinion as to whether the common stock as proposed to
be issued on the terms set forth in the Registration Statement
will be validly issued, fully paid and non-assessable.
In connection with this engagement, we have examined the
following:
1. the articles of incorporation of the Company;
2. the Registration Statement;
3. the bylaws of the Company; and
4. unanimous consents of the board of directors.
We have examined such other corporate records and documents
and have made such other examinations as we deemed relevant.
Based upon the above examination, we are of the opinion that
the shares of common stock proposed to be issued pursuant to the
Registration Statement, are validly authorized and, when issued
in accordance with the terms set forth in the Registration
Statement, will be validly issued, fully paid, and non-
assessable.
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The Board of Directors
Mountain Oil, Inc.
October 12, 2000
Page 2
We hereby consent to being named in the Prospectus included
in the Registration Statement as having rendered the foregoing
opinion and as having represented the Company in connection with
the Registration Statement.
Sincerely yours,
/s/ Lehman Walstrand & Associates
LEHMAN WALSTRAND & ASSOCIATES
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