Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, D.C. 20549

November 16, 2001

Commissioners:

We  have  read the statements made by The Bluebook International Holding Company
(copy attached), which we understand will be filed with the Commission, pursuant
to  Item  4  of  Form  8-K,  as  part  of the Company's Report on Form 8-K dated
November 16, 2001. We agree with the statements concerning our Firm in such Form
8-K.

Very Truly Yours,

/s/ Wrinkle, Gardner & Company, P.C.

Wrinkle, Gardner & Company, P.C.