September 15, 2004

 REPORT OF THE INDEPENDENT ACCOUNTANTS OF EXCITING GAMES, S.L.

Rossler, Sanford & Associates reports that for the period of August 1 to August 31, 2004, the average payout percentage of winnings to wagered amounts as recorded by the computer system of 4 Jacks Casino (URL http://www.4jacks.com) and shown by the data log files for the following categories were:

Blackjack 98.76% Joker Poker 98.25%
Caribbean Poker 97.68% Let it Ride 98.16%
Deuces Wild Poker 98.06% Red Dog 96.55%
Draw Jackpot 96.87% Roulette      96.96%
Fruit Slots 96.84% Stars Slots 97.28%
Jackpot 97.43% Three-Card Poker 98.59%
Jacks or Better 98.10% Average payout percentage 97.66%

The scope of this review did not include any back-office procedures or reviews of financial controls, including those relating to amounts paid to, or received from clients of 4 Jacks Casino.

These percentages do not necessarily reflect the future payout of any of these games, nor the results of any individual game.

 In our opinion, 4 Jacks Casino, has correctly calculated these payout percentages based on the amounts waged and winnings during the stated period. 

               

Rossler, Sanford & Associates

Caracas, Venezuela

Exciting  Games, S.L., Madrid, Spain  is  the supplier of gaming software to 4 Jacks Casino.

 

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