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EX:15
July 31, 2000
Accountants' Acknowledgment
We acknowledge the incorporation by reference in the Registration
Statements (Form S-8 No. 333-08833, No. 33-78340 and No. 333-41379) of
OptimumCare Corporation of our report dated July 31, 2000 with respect to the
condensed consolidated financial statements of OptimumCare Corporation which
appears on page 3 of this Quarterly Report on Form 10-Q for the quarter ended
June 30, 2000.
/s/ Lesley, Thomas, Schwarz & Postma, Inc.
A Professional Accountancy Corporation
Newport Beach, California
