EX-99
             LETTER FROM AUDITOR




LETTER FROM AUDITOR PURSUANT TO RULE 12b-25(c) (on letterhead):



Dohan and Company                                     Telephone:  (305) 274-1366
Certified Public Accountants                          Facsimile:  (305) 274-1368
(A Professional Association)
7700 North Kendall Drive, #200
Miami, FL 33156-7584








August 28, 2001



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20548

Ladies and Gentlemen:

     Our report of the  examination of the audited  financial  statements of Edd
Helms Group,  Inc. as of May 31, 2001,  cannot be issued by the required  filing
date of Form  10-KSB,  because  we have not  received  the  remaining  financial
information necessary to complete our procedures.


Very Truly Yours,


/s/  Steven H. Dohan, CPA
     --------------------
     Dohan and Company, CPA's



cc: Edd Helms Group, Inc.



Member:

Florida Institute of Certified Public Accountants
American Institute of Certified Public Accountants
Private Companies and SEC Practice Sections
SC International
Offices in Principal Cities