[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]
April 6, 2006
U.S. Securities and Exchange Commission
Division of Corporation Finance
000 Xxxxx Xx. X.X.
Washington DC 20549
Re: Denia Enterprises 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 April 6, 2006, of the following:
|X| Our Report to the Stockholders and Board of Directors of Denia
Enterprises Inc. dated February 13, 2006 on the financial statements of
the Company for year ended January 31, 2006, period from inception on
March 10, 2004 to January 31, 2005 and the period from inception on
March 10, 2004 to January 31, 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
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Vancouver - Suite 1700-0000 Xxxx Xxxxxx Xxxxxx, Xxxxxxxxx, X.X. Canada V6E 4G1
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
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