================================================================================
Partnership of:
[XXXX XXXXXXXX Xxxxxx X Xxxxxxx, Inc. Xxxxx X Xxxx-Xxxxxx, Ltd.
[XXXX-XXXXXX XXXXXXX Xxxxx F Xxxx, Ltd. Xxxxx X Xxxxxxxxx, Inc.
-------------------- Xxxxxxx X. Xxxxxxxx, Inc. Xxxxxxxx X. XxXxxxx, Ltd.
Xxxxxx X Xxxxxxxx, Inc. Xxxxxx X. Xxxxx, Inc.
Fraser G Xxxx, Ltd. Xxxxx X. Xxxx, Inc.
Xxxxxxx X. Soda, Inc.
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October 2, 2006
U.S. Securities and Exchange Commission
Division of Corporation Finance
000 Xxxxx Xx. X.X.
Xxxxxxxxxx XX 00000
Re: Fitness Xpress Software Inc. - Form SB-2 Registration Statement
Dear Sirs:
As an independent registered public accounting firm, we hereby consent to the
inclusion or incorporation by reference in this Form SB-2 Registration
Statement, dated October 2, 2006, of the following:
|X| Our Report to the Stockholders and Board of Directors of Arbutus
Resources Inc. dated June 12, 2006 on the financial statements of the
Company for period ended January 31, 2006 and 2005 and the period from
inception on February 10, 2006 to April 30, 2006.
In addition, we also consent to the reference to our firm included under the
heading "Experts" in this Registration Statement.
Yours truly,
Xxxx Xxxxxxxxx Xxxx-Xxxxxx Xxxxxxx
Xxxx Xxxxxxxx Xxxx-Xxxxxx XxXxxxx
Chartered Accountants
Vancouver, Canada
Vancouver Suite 0000-0000 Xxxx Xxxxxx Xxxxxx, Xxxxxxxxx, X.X., Xxxxxx X0X 0X0
Offices: Tel: 000 000 0000 Fax: 000 000 0000
Surrey Suite 000-000 Xxxx Xxxxxx, Xxxxxxxxx, X.X., Xxxxxx X0X 0X0
Office Tel: 000 000 0000 Fax: 000 000 0000
Suite 000-0000 -000xx Xxxxxx, Xxxxxx, X.X., Xxxxxx X0X 0X0
Tel: 000 000 0000 Fax: 000 000 0000
