CARDIFF INTERNATIONAL INC
10QSB, EX-15, 2000-08-11
BLANK CHECKS
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REVIEW REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT
--------------------------------------------------------


The Board of Directors
Cardiff International, Inc.
Salt Lake City, Utah

     We have reviewed the accompanying  balance sheet of Cardiff  International,
Inc. as of June 30, 2000,  and the related  statements  of  operations  and cash
flows for the three and nine months then ended, in accordance with Statements on
Standards for Accounting and Review Services issued by the American Institute of
Certified  Public  Accountants.  All  information  included  in these  financial
statements is the  representation  of the  management of Cardiff  International,
Inc.

     A review of interim financial  statements consists principally of inquiries
of Company personnel responsible for financial matters and analytical procedures
applied  to  financial  data.  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 in order for them to be
in conformity with generall accepted accounting principles.

     As discussed in the notes to the financial  statements,  certain conditions
indicate  that the Company may be unable to  continue  as a going  concern.  The
accompanying  financial  statements  do  not  include  any  adjustments  to  the
financial  statements  that might be  necessary  should the Company be unable to
continue as a going concern.

                                By/S/ Schumacher & Associates, Inc.
                                Schumacher & Associates, Inc.
                                Certified Public Accountants
                                2525 Fifteenth Street, Suite 3H
                                Denver, Colorado  80211

August 7, 2000



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