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EXHIBIT 15
Bikers Dream, Inc., dba Ultra Motorcycle Company
3810 Wacker Drive
Mira Loma, California 91752
We have reviewed, in accordance with standards established by the American
Institute of Certified Public Accountants, the unaudited interim financial
information of Bikers Dream, Inc., dba Ultra Motorcycle Company and consolidated
subsidiaries for the nine-month period ended September 30, 2000, as indicated in
our report dated November 11, 2000, except for Note 3 to which the date is
November 9, 2000; because we did not perform an audit, we expressed no opinion
on that information.
We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-QSB for the quarter ended September 30, 2000, is
incorporated by reference in the Registration Statements of Bikers Dream, Inc.,
dba Ultra Motorcycle Company on Forms S-3/A (#333-90747, dated January 26,
2000), S-3/A (#333-72167, dated August 25, 1999), S-8 (#333-68971, dated
December 15, 1998), S-8 (#333-32639, dated August 1, 1997), S-3/A (#333-17829,
dated May 23, 1997), and S-8 (#333-26719, dated May 8, 1997).
We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant within the meaning of Sections
7 and 11 of that Act.
SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
Los Angeles, California
November 13, 2000
