Partnership of:
Exhibit 23.2
Partnership of: |
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X X X X X X X X X X X X |
Xxxxxx X.
Xxxxxxx, Inc. Xxxxx X. Xxxx, Ltd. Xxxxxxx X Xxxxxxxx, Inc, Xxxxxx X. Xxxxxxxx, Inc. Xxxxx X. Xxxx, Inc |
Xxxxx X.
Xxxx-Xxxxxx, Ltd. Xxxxx X. Xxxxxxxxx, Inc. Xxxxxxxx .X. XxXxxxx, Ltd. Xxxxxx X. Xxxx, Ltd. Xxxxxxx X. Soda, Inc. |
November 8, 2005
U.S. Securities and Exchange Commission
Division of Corporate Finance
000 Xxxxx Xxxxxx, X.X.
Xxxxxxxxxx, X.X. 00000
Re: Sun New Media Inc. (formerly SE Global Equities Corp) - S-8 Registration Statement
Dear Sir or Madam:
As independent registered public accountants, we hereby consent to the inclusion or incorporation by reference in the Form S-8 Registration Statement of Sun New Media Inc. (formerly SE Global Equities Corp.) of the following:
Our report dated February 28, 2005 to the Stockholders and Board of Directors on the financial statements of the Company as at December 31, 2004 and 2003 for the years then ended included in the Company's filing on Form 10-KSB.
Sincerely,
"Xxxx Xxxxxxxx Xxxx-Xxxxxx XxXxxxx"
Xxxx Xxxxxxxx Xxxx-Xxxxxx XxXxxxx
Chartered Accountants
Vancouver, British Columbia
A MEMBER OF MMGI INTERNATIONAL, A WORLDWIDE NETWORK OF INDEPENDENT ACCOUNTANTS AND BUSINESS ADVISORS |
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Vancouver | Suite 1700 - 0000 Xxxx Xxxxxx Xxxxxx, Xxxxxxxxx, X.X., Xxxxxx , X0X 0X0 Tel: 000-000-0000 ∙ Fax: 000-000-0000 |
Suite 1300 - 0000 Xxxx Xxxxxx Xxxxxx - Regulatory and Tax Practices Office - Tel: 000-000-0000 Fax: 000-000-0000 |