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Date: Mon, 22 Jul 2002 22:24:24 -0500
Old-Subject: CDR: VTGE   7/22/2002 10:24:24 PM
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Subject: VTGE   7/22/2002 10:24:24 PM

Dear me ,

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<title>News Letter</title>
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<p>&nbsp;</p>

<p><big>July 21, 2002</big></p>

<p><big>Greeting fellow Investors, </big></p>

<p><big>Take a look at this inexpensive stock!</big></p>

<table border="2" cellpadding="5" cellspacing="0" style="border-collapse: collapse"
bordercolor="#008000" width="100%" bgcolor="#000000">
  <tr>
    <td width="100%" align="center"><table border="0" cellpadding="5" cellspacing="0"
    style="border-collapse: collapse" bordercolor="#008000" width="762" bgcolor="#000000">
      <tr>
        <td align="left" width="2"></td>
        <td width="740"><p style="margin-top: 1; margin-bottom: 1" align="left"><big><b><font
        color="#FFFFFF" face="Arial">Company Profile For:
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font face="Arial" color="#00FF00">VIRTUAL
        GAMING ENTERPRISES, INC..</font></b></big></p>
        <p align="left" style="margin-top: 1; margin-bottom: 1"><font face="Arial" color="#00FF00"><big><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        OTC:VTGE</strong></big></font></td>
      </tr>
    </table>
    </td>
  </tr>
</table>

<table border="1" width="100%" cellspacing="0" cellpadding="0" bgcolor="#000000">
  <tr>
    <td width="100%">&nbsp;<table border="0" width="99%" bgcolor="#FFFFFF" cellspacing="3"
    cellpadding="4" height="1111">
      <tr>
        <td width="100%" valign="top" align="center"><div align="center"><center><table border="0"
        width="70%" cellspacing="0">
          <tr>
            <td width="100%"><div align="center"><center><table border="0" width="100%"
            cellspacing="4" bgcolor="#008000" style="border-collapse: collapse" bordercolor="#111111">
              <tr>
                <td width="100%" bgcolor="#000000"><p style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px"
                align="center"><font color="#00FF00" face="Arial" size="5"><b><span
                style="FONT-FAMILY: Arial">For your investment consideration!</span></b></font></p>
                <p style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px" align="center"><font face="Arial"
                color="#FF0000" size="4"><b><span style="FONT-FAMILY: Arial">OTC:&nbsp;VTGE</span></b></font></p>
                <p style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px" align="center">&nbsp;</p>
                <p style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px" align="center"><span
                style="font-size:11.0pt;mso-bidi-font-size:10.0pt;
font-family:Arial"><big><strong><font
                color="#00FF00" face="Arial">With it's current price of </font><font face="Arial"
                color="#FF0000">$0.01</font><font color="#00FF00" face="Arial"> the company is currently
                trading </font><font face="Arial" color="#FF0000">way below its book value</font><font
                color="#00FF00" face="Arial"> </font><font face="Arial" color="#FF0000">of $0.40/share.</font><font
                color="#00FF00" face="Arial"> A Tremendous investment opportunity has presented itself
                with VTGE.&nbsp; Legislation has been unsuccessful at slowing the&nbsp; growth of on-line
                gaming. The company is </font><font face="Arial" color="#FF0000">Way</font><font
                color="#00FF00" face="Arial"> </font><font face="Arial" color="#FF0000">Undervalued</font><font
                color="#00FF00" face="Arial">!!!!</font></strong></big></span></p>
                <p style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px" align="center">&nbsp;</td>
              </tr>
            </table>
            </center></div></td>
          </tr>
        </table>
        </center></div><p><font color="#FF0000"><strong>A minimal investment of $1000.00 would buy
        you 100,000 shares of VTGE at the current price!</strong></font></p>
        <p><font color="#FF0000"><strong>If the stock moves up to even one fourth of what the
        company says it's current value is, </strong></font></p>
        <p><font color="#FF0000"><strong>your investment could be &quot;Very Very Profitable!!!</strong></font></p>
        <div align="center"><center><table border="0" width="70%" cellspacing="4"
        bgcolor="#008000" height="88" style="border-collapse: collapse" bordercolor="#111111">
          <tr>
            <td width="100%" bgcolor="#000000"><p align="center"><big><font color="#00FF00"
            face="Arial"><strong>Virtual Gaming Enterprises owns, operates, and licenses offshore
            casinos on the Island of Dominica. </strong></font></big></td>
          </tr>
        </table>
        </center></div><p>&nbsp;</p>
        <p class="MsoNormal" style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px; TEXT-ALIGN: center"
        align="center"><font face="Arial" size="4"><b><span style="COLOR: #008000">VIRTUAL GAMING
        ENTERPRISES, INC.</span></b></font></p>
        <p class="MsoNormal" style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px; TEXT-ALIGN: center"
        align="center"><span style="FONT-FAMILY: Arial"><font size="4">OTC<font color="#000000">: <strong>VTGE</strong></font></font></span></p>
        <p class="MsoNormal" style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px" align="center"><font
        face="Arial" size="2"><span style="mso-bidi-font-size: 10.0pt">&nbsp;<O:P> 
        </O:P></span></font></p>
        <div align="center"><center><table style="BORDER-COLLAPSE: collapse" borderColor="#008000"
        cellSpacing="0" cellPadding="0" width="90%" bgColor="#000000" border="2">
<TBODY>
          <tr>
            <td width="25%"><p style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px" align="center"><font
            color="#ffffff"><b><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Symbol:</span></b></font></p>
            <p style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px" align="center"><font color="#ffffff"><b><span
            style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">VTGE</span></b></font></td>
            <td width="25%"><p style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px" align="center"><font
            color="#ffffff"><b><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">DATE:</span></b></font></p>
            <p style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px" align="center"><font color="#ffffff"><b><span
            style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">7-21-2002</span></b></font></td>
            <td width="25%"><p style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px" align="center"><font
            color="#ffffff"><b><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">Price on</span></b></font></p>
            <p style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px" align="center"><font color="#ffffff"><b><span
            style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">7-19-2002: $0.01</span></b></font></td>
            <td width="25%"><p style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px" align="center"><font
            color="#ffffff"><b><span style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">52 Week Range:</span></b></font></p>
            <p style="MARGIN-TOP: 1px; MARGIN-BOTTOM: 1px" align="center"><font color="#ffffff"><b><span
            style="FONT-SIZE: 12pt; FONT-FAMILY: Arial">$0.0039 - $5.45 info obtained from
            <a href="http://www.bigcharts.com">bigcharts</a> </span></b></font></td>
          </tr>
</TBODY>
        </table>
        </center></div><p class="MsoNormal" style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px"
        align="center">&nbsp;</p>
        <div align="center"><center><table style="BORDER-COLLAPSE: collapse" borderColor="#008000"
        cellSpacing="0" cellPadding="0" width="90%" bgColor="#ffffff" border="2">
<TBODY>
          <tr>
            <td width="100%" bgColor="#000000" colSpan="2"><p align="center"><b><font face="Arial"
            color="#00ff00">Share-Related Items</font></b></td>
          </tr>
          <tr>
            <td width="100%" bgColor="#e1d6d0" colSpan="2"><p align="center">&nbsp;</td>
          </tr>
          <tr>
            <td width="100%"><span style="FONT-FAMILY: Arial">Recent Price (July,&nbsp; 19, 2002) </span></td>
            <td width="100"><p align="right"><font face="Arial">$.01</font></td>
          </tr>
          <tr>
            <td width="100%"><span style="FONT-FAMILY: Arial">Market Capitalization Approximate</span></td>
            <td width="100"><p align="right"><span style="FONT-FAMILY: Arial">$215k</span></td>
          </tr>
          <tr>
            <td width="100%"><font face="Arial">Shares Outstanding Approximate</font></td>
            <td width="100"><p align="right">21.8M</td>
          </tr>
          <tr>
            <td width="100%"><font face="Arial">Approximate Float</font></td>
            <td width="100"><p align="right">3.1 M</td>
          </tr>
          <tr>
            <td width="100%"><font face="Arial">Daily Avg. Volume (50 day)</font></td>
            <td width="100"><p align="right"><font face="Arial">141K</font></td>
          </tr>
          <tr>
            <td width="100%"><font face="Arial">Net Tangible Assets Approximate</font></td>
            <td width="100"><p align="right"><font face="Arial">$4M</font></td>
          </tr>
          <tr>
            <td width="100%"><font face="Arial">Net Asset Value per Outstanding Share Approximate:</font></td>
            <td width="100"><p align="right"><font face="Arial">$0.40</font></td>
          </tr>
          <tr>
            <td width="100%" bgColor="#000000" colSpan="2"><p align="center"><font color="#ffffff"><span
            style="FONT-FAMILY: Arial"><b>Click here to view the chart:</b></span></font></td>
          </tr>
</TBODY>
        </table>
        </center></div><p>&nbsp;<ul style="margin-top:0in" type="disc">
          <li class="MsoNormal" style="mso-list:l5 level1 lfo4;tab-stops:list .5in"><p align="left"><big><font
            face="Arial"><span style="font-size:11.0pt;mso-bidi-font-size:10.0pt;font-family:Arial">Audited
            Net Assets slightly under $4M.</span><span
            style="font-size:11.0pt;
     mso-bidi-font-size:12.0pt;font-family:Arial"><o:p></span></font></big></p>
          </li>
          <li><p align="left"><big><font face="Arial"><span
            style="font-size:11.0pt;mso-bidi-font-size:10.0pt;font-family:Arial">Net Asset Value per
            Outstanding Share of Common Stock is approximately $0.40/share.</span><span
            style="font-size:11.0pt;mso-bidi-font-size:12.0pt;
     font-family:Arial"><o:p></o:p></span></font></big></p>
          </li>
        </ul>
        <ul style="margin-top:0in" type="disc">
          <li class="MsoNormal" style="mso-list:l5 level1 lfo4;tab-stops:list .5in"><p align="left"><big><font
            face="Arial"><span style="font-size:11.0pt;mso-bidi-font-size:10.0pt;font-family:Arial">Strong
            Balance Sheet with no debt.</span><span
            style="font-size:11.0pt;
     mso-bidi-font-size:12.0pt;font-family:Arial"><o:p></o:p></span></font></big></p>
          </li>
          <li class="MsoNormal" style="mso-list:l5 level1 lfo4;tab-stops:list .5in"><p align="left"><font
            face="Arial" size="5"><span
            style="font-size:11.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">New site enhancements
            and new marketing campaign beginning next quarter<o:p></o:p></span></font></p>
          </li>
        </ul>
        <p class="MsoNormal"><span
        style="font-size:11.0pt;mso-bidi-font-size:12.0pt;
font-family:Arial">&nbsp;<o:p></o:p></span></p>
        <div align="center"><center><table border="0" cellpadding="0" bgcolor="green"
        style="mso-cellspacing:1.5pt;
 background:green;mso-padding-alt:2.25pt 2.25pt 2.25pt 2.25pt"
        width="312">
          <tr>
            <td width="310" style="width:100.0%;background:black;padding:2.25pt 2.25pt 2.25pt 2.25pt"><p
            class="MsoNormal" align="center"><b><span
            style="font-size:11.0pt;mso-bidi-font-size:10.0pt;
  font-family:Arial"><font
            color="#00FF00">VIRTUAL GAMING ENTERPRISES, INC.&nbsp; THE COMPANY</font></span></b></td>
          </tr>
        </table>
        </center></div><p class="MsoNormal"><span
        style="font-size:11.0pt;mso-bidi-font-size:12.0pt;
font-family:Arial">&nbsp;<o:p></o:p></span></p>
        <p class="MsoBodyText" align="left"><span style="mso-bidi-font-size:10.0pt"><font
        face="Arial"><a href="http://www.vtge.com">Virtual Gaming Enterprises, Inc</a>.,
        is in the business of gaming over the Internet. Customers are able to play virtual casino
        style games against other members or alone through an Internet connection. The company
        awards prizes and bonuses to its premier players in the same fashion as traditional
        casinos. These awards programs and unparalleled customer service have made Virtual Gaming&#146;s casinos the place to play on The Net.</font> <o:p></span></p>
        <p class="MsoBodyText" align="left"><font face="Arial"><span
        style="mso-bidi-font-size:10.0pt">Check it out.</span></font></p>
        <p class="MsoBodyText" align="left">&nbsp; <a href="http://www.thecasinothemepark.com">www.thecasinothemepark.com</a>&nbsp;
        </p>
        <p class="MsoBodyText" align="left">&nbsp;</p>
        <ul style="margin-top:0in" type="disc">
          <li class="MsoNormal" style="mso-list:l1 level1 lfo5;tab-stops:list .5in"><p align="left"><span
            style="font-size:11.0pt;mso-bidi-font-size:10.0pt;font-family:Arial">The company is
            enhancing its already popular casino suite of sites.</span><span
            style="font-size:11.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p></o:p></span></p>
          </li>
          <li class="MsoNormal" style="mso-list:l1 level1 lfo5;tab-stops:list .5in"><p align="left"><span
            style="font-size:11.0pt;mso-bidi-font-size:10.0pt;font-family:Arial">The company recently
            signed a development agreement with regional site developer Infoflash.com.</span><span
            style="font-size:11.0pt;mso-bidi-font-size:
     12.0pt;font-family:Arial"><o:p></o:p></span></p>
          </li>
          <li class="MsoNormal" style="mso-list:l1 level1 lfo5;tab-stops:list .5in"><p align="left"><span
            style="font-size:11.0pt;mso-bidi-font-size:10.0pt;font-family:Arial">The company has
            retained Nextleft Tech. to launch an aggressive Marketing campaign.</span><span
            style="font-size:11.0pt;mso-bidi-font-size:12.0pt;
     font-family:Arial"><o:p></o:p></span></p>
          </li>
        </ul>
        <p class="MsoNormal"><span
        style="font-size:11.0pt;mso-bidi-font-size:12.0pt;
font-family:Arial">&nbsp;<o:p></o:p></span></p>
        <p class="MsoNormal" align="left"><span
        style="font-size:11.0pt;mso-bidi-font-size:10.0pt;
font-family:Arial">Virtual Gaming
        Enterprises holds a Master Gaming License from the Commonwealth of Dominica. VTGE asserts
        it is well positioned to capture substantial market share of the growing Internet Gaming
        Business. A recent report from Bear Stearns (NYSE: BSC) experts expect on-line gaming to
        grow to more than $3 billion in 2002. VTGE, through joint ventures and an aggressive
        acquisition campaign, operates over 17 Gaming related websites and a 20% interest in Vegas
        Book.com, a traditional sports book.</span><span
        style="font-size:11.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p></o:p></span></p>
        <p class="MsoNormal" align="center">&nbsp;</p>
        <p class="MsoNormal" align="left"><span
        style="font-size:11.0pt;mso-bidi-font-size:10.0pt;
font-family:Arial">The recent software
        development agreement with Infoflash.com gives the company a competitive technology
        advantage. Casino players will be will gamble using Flash and Java Games for Desktops and
        Laptops.<span style="mso-spacerun: yes">&nbsp; </span>Furthermore, Virtual Gaming
        customers will have the ability to gamble using PDA (Personal Digital Assistants) and
        Pocket PC&#146;s.</span><span
        style="font-size:11.0pt;mso-bidi-font-size:12.0pt;font-family:
Arial"><o:p></o:p></span></p>
        <p class="MsoNormal">&nbsp;</p>
        <div align="center"><center><table border="0" cellpadding="0" bgcolor="green"
        style="mso-cellspacing:1.5pt;
 background:green;mso-padding-alt:2.25pt 2.25pt 2.25pt 2.25pt">
          <tr>
            <td width="100%" style="width:100.0%;background:black;padding:2.25pt 2.25pt 2.25pt 2.25pt"
            align="left"><p class="MsoNormal" align="center"><b><span
            style="font-size:11.0pt;mso-bidi-font-size:10.0pt;
  font-family:Arial"><font
            color="#00FF00">THE MARKET</font></span></b></td>
          </tr>
        </table>
        </center></div><p class="MsoNormal"><span
        style="font-size:11.0pt;mso-bidi-font-size:12.0pt;
font-family:Arial">&nbsp;<o:p>&nbsp;<o:p></o:p></span></p>
        <p class="MsoNormal"><span
        style="font-size:11.0pt;mso-bidi-font-size:10.0pt;
font-family:Arial">Virtual Gaming owns
        17 casino style gaming sites for simulated gaming over the Internet. The company is
        launching 5 new sites in 2002. </span><span
        style="font-size:11.0pt;mso-bidi-font-size:12.0pt;
font-family:Arial"><o:p></o:p></span></p>
        <p class="MsoNormal"><span
        style="font-size:11.0pt;mso-bidi-font-size:12.0pt;
font-family:Arial">&nbsp;<o:p></o:p></span></p>
        <p class="MsoNormal" align="left"><span
        style="font-size:11.0pt;mso-bidi-font-size:10.0pt;
font-family:Arial">According to <a
        href="http://www.idc.com"><span style="color:windowtext">International Data Corp.</span></a>
        (IDC), improved Internet capabilities, next-generation video game consoles, and
        nontraditional gaming platforms will draw 40 million households into online gaming by
        2004, up from 25 million in 2000. Building a diversified revenue base is perhaps the
        biggest challenge facing online gaming companies. Virtual Gaming intends to earn
        additional revenues from licensing its technology and co-branding its games.</span><span
        style="font-size:11.0pt;mso-bidi-font-size:12.0pt;
font-family:Arial"><o:p></o:p></span></p>
        <p class="MsoNormal">&nbsp;</p>
        <p class="MsoNormal" style="margin-top: 1; margin-bottom: 1" align="center"><font
        face="Arial" size="4"><span
        style="color: red; font-weight: 700; text-decoration: underline">This company is trading
        way under its current value. </span></font></p>
        <p class="MsoNormal" style="margin-top: 1; margin-bottom: 1" align="center"><span
        style="color: red; font-weight: 700; text-decoration: underline"><font face="Arial"
        size="3">VIRTUAL GAMING ENTERPRISES, INC., </font><font face="Arial"><big>forcasts</big><font
        size="4"> </font></font><font face="Arial" size="4">continued acceleration </font></span></p>
        <p class="MsoNormal" style="margin-top: 1; margin-bottom: 1" align="center"><span
        style="color: red; font-weight: 700; text-decoration: underline"><font face="Arial"
        size="4">in revenues and in profits.</font></span></p>
        <p class="MsoNormal">&nbsp;</p>
        <p class="MsoNormal" align="left">&nbsp;</p>
        <p class="MsoNormal"><big><font face="Arial"><b><span
        style="font-size:11.0pt;mso-bidi-font-size:10.0pt;
font-family:Arial">Projected Vital
        statistics of online casinos in 2002:</span></b><span
        style="font-size:11.0pt;mso-bidi-font-size:10.0pt;font-family:Arial"> </span><span
        style="font-size:11.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p></o:p></span></font></big></p>
        <p class="MsoNormal">&nbsp;<ul style="margin-top:0in" type="disc">
          <li class="MsoNormal" style="mso-list:l2 level1 lfo6;tab-stops:list .5in"><p align="left"><font
            face="Arial"><span style="font-size:11.0pt;mso-bidi-font-size:10.0pt;font-family:Arial">Total
            online wagers - $13 billion per year</span><span
            style="font-size:11.0pt;
     mso-bidi-font-size:12.0pt;font-family:Arial"> <o:p></o:p></span></font></p>
          </li>
          <li class="MsoNormal" style="mso-list:l2 level1 lfo6;tab-stops:list .5in"><p align="left"><font
            face="Arial"><span style="font-size:11.0pt;mso-bidi-font-size:10.0pt;font-family:Arial">Total
            wagers minus payouts - $651 million </span><span
            style="font-size:11.0pt;
     mso-bidi-font-size:12.0pt;font-family:Arial"><o:p></o:p></span></font></p>
          </li>
          <li class="MsoNormal" style="mso-list:l2 level1 lfo6;tab-stops:list .5in"><p align="left"><span
            style="font-size:11.0pt;mso-bidi-font-size:10.0pt;font-family:Arial"><font face="Arial">Number
            of online casinos - around 1700</font></span></p>
          </li>
        </ul>
        <ul style="margin-top:0in" type="disc">
          <li class="MsoNormal" style="mso-list:l2 level1 lfo6;tab-stops:list .5in"><p align="left"><font
            face="Arial"><span style="font-size:11.0pt;mso-bidi-font-size:10.0pt;font-family:Arial">Average
            annual online casino revenue - $3 to $4 million</span><span
            style="font-size:11.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"> <o:p></o:p></span></font></p>
          </li>
        </ul>
        <p align="left">&nbsp;</p>
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