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Exhibit 23.1
[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]
July 9, 2004
U.S. Securities and Exchange Commission
Division of Corporation Finance
000 Xxxxx Xx. X.X.
Xxxxxxxxxx XX 00000
Re: Becoming Art, Inc. - Form SB-2 Registration Statement
Dear Sirs:
As chartered accountants, we hereby consent to the inclusion or incorporation by
reference in this Form SB-2 Registration Statement dated July 9, 2004, of the
following:
- Our report to the Stockholders and Board of Directors of Becoming Art, Inc.
dated March 31, 2004 on the financial statements of the Company as at
November 30, 2003 and for the period from October 13, 2003 (inception) to
November 30, 2003.
In addition, we also consent to the reference to our firm included under the
heading "Experts" in this Registration Statement.
Yours truly,
"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
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 000-0000 -000xx Xxxxxx, Xxxxxx, X.X., Xxxxxx X0X 0X0 Tel: 000 000 0000 Fax: 000 000 0000