XXXX XXXXXXXX Partnership of: Xxxxxx X Xxxxxxx, Inc. Xxxxx X Xxxx-Xxxxxx, Ltd.
XXXX-XXXXXX XXXXXXX Xxxxx F Xxxx, Ltd. Xxxxx X Xxxxxxxxx, Inc. X.X. XxXxxxx, Ltd.
------------------- Xxxxxx X Xxxxxxxx, Inc. Fraser G Xxxx, Ltd.
[CHARTERED ACCOUNTANTS LOGO]
November 23, 2004
U.S. Securities and Exchange Commission
Division of Corporation Finance
000 Xxxxx Xx. X.X.
Washington DC 20549
Re: Becoming Art, Inc. - Amended Form SB-2 Registration Statement
Dear Sirs:
As independent registered public accountants, we hereby consent to the inclusion
or incorporation by reference in this amended Form SB-2 Registration Statement
dated November 22, 2004, of the following:
* Our report to the Stockholders and Board of Directors of Becoming Art, Inc.
dated September 30, 2004 on the financial statements of the Company as at
August 31, 2004 and November 30, 2003 and for the nine month period ended
August 31, 2004, the period from October 13, 2003 (inception) to November
30, 2003 and the period from October 13, 2003 (inception) to August 31,
2004.
In addition, we also consent to the reference to our firm included under the
heading "Experts" in this Registration Statement.
Yours truly,
/s/ Xxxx Xxxxxxxx Xxxx-Xxxxxx XxXxxxx
Xxxx Xxxxxxxx Xxxx-Xxxxxx XxXxxxx
Chartered Accountants
Vancouver, British Columbia
Vancouver Offices: Suite 0000-0000 Xxxx Xxxxxx Xxxxxx, Xxxxxxxxx, X.X., Xxxxxx X0X 0X0 Tel: 000 000 0000 Fax: 000 000 0000
Suite 000-000 Xxxx Xxxxxx, Xxxxxxxxx, X.X., Xxxxxx X0X 0X0 Tel: 000 000 0000 Fax: 000 000 0000
Surrey Office Suite 303-0000 -000xx Xxxxxx, Xxxxxx, X.X., Xxxxxx X0X 0X0 Tel: 000 000 0000 Fax: 000 000 0000
