AUTO WHOLESALE SPECIALISTS, INC.
                              11800 28TH ST. NORTH
                            ST. PETERSBURG, FL 33716

December 5, 2002

James E. Scheifley & Associates, P.C.
Certified Public Accountants
PO Box 2158
Dillon, CO  80435


Gentlemen:

In connection with your review of the financial statements of Auto Wholesale
Specialists, Inc. as of September 30, 2002 and the nine months then ended for
the purpose of expressing an limited assurance that there are no material
modifications that should be made to the statements in order for them to be in
conformity with generally accepted accounting principles, we confirm, to the
best of our knowledge and belief, the following representations made to you
during your review:

1.   The financial statements referred to above present the financial position,
     results of operations, and cash flows of Auto Wholesale Specialists, Inc.
     in conformity with generally accepted accounting principles. In that
     connection we specifically confirm that -

     a.   The Company's accounting principles and practices and methods followed
          in applying them, are consistent with those disclosed in the financial
          statements of the Company as of and for the year ended December 31,
          2001 and included in the Company's report on Form 10-KSB.

     b.   There have been no changes in the Company's in the Company's
          accounting principles and practices during the nine months ended
          September 30, 2002.

     c.   We have no plans or intentions that may materially affect the carrying
          value or classification of assets and liabilities.

     d.   There are no material transactions that have not been properly
          recorded in the accounting records underlying the financial statements
          and reflected in the financial statements.

     e.   There are no violations or possible violations of laws or regulations
          whose effects should be considered for disclosure in the financial
          statements or as a basis for recording a loss contingency, and there
          are no other material liabilities or gain or loss contingencies that
          are required to be accrued or disclosed.


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     f.   The company has satisfactory title to all owned assets, and there are
          no liens or encumbrances on such assets nor has any asset been
          pledged, except as disclosed in the notes to the financial statements
          as of and for the year ended December 31, 2001.

     g.   There are no related party transactions and related amounts receivable
          or payable, including sales, purchases, loans, transfers, leasing
          arrangements, and guarantees that have not been properly disclosed in
          the financial statements.

     h.   We have complied with all aspects of contractual agreements hat would
          have a material effect on the financial statements in the event of
          noncompliance.

     i.   No events have occurred subsequent to the balance sheet date and
          through the date of this letter that would require adjustment to, or
          disclosure in, the financial statements.

     j.   There are no unasserted claims or assessments that our lawyer has
          advised us are probable of assertion and must be disclosed in
          accordance with Statement of Financial Accounting Standards No. 5.

     k.   There are no guarantees, whether written or oral, under which the
          company is contingently liable that have not been properly disclosed
          in the financial statements.

     l.   We have identified all accounting estimates that could be material to
          the financial statements, including the key factors and significant
          assumptions underlying those estimates, and we believe the estimates
          are reasonable in the circumstances.

     m.   There are no such estimates that may be subject to material change in
          the near-term that have not been properly disclosed in the financial
          statements. We understand that near-term means the period within one
          year of the date of the financial statements. In addition, we have no
          knowledge of concentrations existing at the date of the financial
          statements that make the company vulnerable to the risk of a near-term
          severe impact that have not been properly disclosed in the financial
          statements.

2.   We have advised you of all actions taken at meetings of stockholders, board
     of directors, and committees of the board of directors that may affect the
     financial statements.

3.   We have responded fully to all inquiries made to us by you during your
     review.



Signature:
               -----------------------------------------------
                     President