ETIG, Mark Shelly is a CPA???
From BBAN 10Q:
Review Report of Independent Registered Public Accounting Firm
To the Board of Directors and Audit Committee Broadband Wireless International Corporation
We have reviewed the accompanying interim balance sheets of Broadband Wireless International Corporation as of September 30, 2004, and December 31, 2003 and the associated statements of operations for the three and six month periods ended September 30, 2004 and 2003, and cash flows for the six month periods ended September 30, 2004 and 2003. These interim financial statements are the responsibility of the Company's management.
We conducted our review in accordance with the standards of the Public Company Accounting Oversight Board (United States). A review of interim financial information consists principally of applying analytical procedures and making inquiries of persons responsible for financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with the standards of the Public Company Accounting Oversight Board, 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 interim financial statements for them to be in conformity with U.S. generally accepted accounting principles.
Shelley International, CPA
/sn/ Mark Shelley
Mesa, Arizona, U.S.A.
December 16, 2004
