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                                                                    EXHIBIT 15.1

                     [WILLIAMS & WEBSTER, P.S. LETTERHEAD]

Board of Directors
Advanced Biotherapy, Inc.
Woodland Hills, CA


          LETTER RE: UNAUDITED INTERIM FINANCIAL STATEMENT INFORMATION

Re: Registration Statement Number 333-66386 on Form SB-2/A-2.

With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated April 27, 2002, related to our
review of interim financial information.

Pursuant to Rule 436 under the Securities Act of 1933 (the "Act"), such report
is not considered a part of a registration statement prepared or certified by an
accountant or a report prepared or certified by an accountant, within the
meaning of sections 7 and 11 of the Act.

/s/ WILLIAMS & WEBSTER, P.S.
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Williams & Webster, P.S.
Spokane, Washington

June 19, 2002


