EXHIBIT 23.1
▇▇▇▇▇▇▇ & CO. ▇▇▇▇ - ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇▇▇
----------------------------------------- Vancouver, BC Canada
C H A R T E R E D A C C O U N T A N T S V6E 2M6
----------------------------------------- Telephone (▇▇▇) ▇▇▇-▇▇▇▇
Facsimile (▇▇▇) ▇▇▇-▇▇▇▇
Email: ▇▇▇@▇▇▇▇▇▇▇▇▇.▇▇▇
October 1, 2001
U.S. Securities and Exchange Commission
Division of Corporation Finance
▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇▇, ▇.▇.
Washington, D.C. 20549
Re: ▇▇▇▇▇▇.▇▇, Inc. - Form SB-2
Dear Sir/Madame:
As chartered accountants, we hereby consent to the inclusion or incorporation by
reference in this Form SB-2 Registration Statement dated October 1, 2001, of the
following:
o Our report to the Stockholders and Directors dated March 7, 2001 for the
fiscal years ended December 31, 2000 and 1999.
o Our report dated March 31, 2000 to the Directors of ▇▇▇▇▇▇▇▇▇▇.▇▇▇, Inc.
for the period from September 28, 1999 to January 8, 2000.
o Our report dated March 31, 2000 to the Directors of ▇▇▇▇▇▇.▇▇ Enterprises
Corp. for the period from May 1, 1999 to January 3, 2000.
o Our report dated March 31, 2000 to the Directors of E-Bill Direct Inc. for
the period from May 27, 1999 to January 9, 2000.
In addition, we also consent to the reference to our firm included under the
heading "Experts" in this Registration Statement.
Yours truly,
▇▇▇▇▇▇▇ & CO.
Chartered Accountants
