EXHIBIT 17.2

                                   PPOL, Inc.
              3070 Bristol Street, Suite 440, Costa Mesa, CA 92626
                      Phone (714)437-5823 Fax (714)437-5824
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Gartenberg Gelfand Wasson & Selden LLP
801 S. Figueroa Street, Suite 2170
Los Angeles, CA 90017

                                                April 21, 2009

Dear Mr. Gelfand:

In regard to the reason stated by Mr. Richard Izumi for his resignation as an
officer and director of PPOL, Inc, as set forth in his e-mail dated March 31,
2009, management denies his allegations. In fact, management has cooperated
fully with Mr. Izumi and has provided him all information he has requested and
has answered all his questions.

With regard to the disclosure and reporting requirement to the Japanese
equivalent of the SEC, please see the attached letter from Japanese securities
counsel. Due to the lack of a definite response from Kanto Regional Financial
Bureau, management has elected at this time not to proceed with the disclosure
and reporting in Japan.

Sincerely,


/s/ Masao Yamamoto
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Masao Yamamoto, President