December 11, 2001


Richard Walker
18881 Von Karman, Suite #1600
Irvine, CA 92612

Bradley Wilhite
18881 Von Karman, Suite #1600
Irvine, CA 92612

Mark Bergendahl
18881 Von Karman, Suite #1600
Irvine, CA 92612

Re:       Issuance of compensatory shares of common stock of
          Sanguine Corporation, a Nevada corporation (the
          "Company"), to Richard Walker, Bradley Wilhite
          and Mark Bergendahl Consultants, to be registered
          on Form S-8 of the Securities and Exchange Commission

Dear Messrs. Walker, Wilhite and Bergendahl:

          I represent the Company in connection with the foregoing and have
been engaged to prepare a Registration Statement on Form S-8 of the Securities
and Exchange Commission for the registration of the securities to be issued to
you under a written compensation agreement.

          I have prepared a brief Memorandum of the proposed amendments of
the Securities and Exchange Commission to this Form, and have enclosed a copy
thereof for your review.

          Please review this Memorandum and advise me in writing of the
types of services you are to render, and please facsimile me a copy of this
Memorandum, with your typed comments (I cannot scan hand written notations for
an EDGAR filing), indicating, if applicable, that these prohibitions do not
relate to you or the services you are to render.  If you provide separate hand
written comments, I will be happy to have them typed on this Memorandum.
Your response should also include how you would like the securities to be
issued, as in individually and/or to associates or persons who are employed by
you and assisted in the performance of the services rendered.

          I will enclose copies of the Company's 10-KSB Annual Report
for the year ended December 31, 2000, and the 10-QSB Quarterly Reports for the
quarters ended March 31, June 30 and September 30, 2001, if you cannot access
this information in the EDGAR archives, and a copy of the S-8.

          Thank you very much.

                              Yours very sincerely,



                              Leonard W. Burningham
LWB/sg
Enclosures
cc:  Sanguine Corporation