Exhibit 23.1
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XXXX XXXXXXXX Partnership of: Xxxxxx X. Xxxxxxx, Inc.
Xxxxx X. Xxxx-Xxxxxx, Ltd.
XXXX HILTON XXXXXXX Xxxxx X. Xxxx, Ltd. Xxxxx X. Xxxxxxxxx, Inc.
--------------------- Xxxxxxxx X. XxXxxxx, Ltd.
CHARTERED ACCOUNTANTS Xxxxxx X. Xxxxxxxx, Inc. Fraser X. Xxxx, Ltd.
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December 2, 2004
U.S. Securities and Exchange Commission
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Division of Corporation Finance
000 Xxxxx Xx. X.X.
Xxxxxxxxxx XX 00000
Re: Fortune Partners, Inc. - Form SB-2 Registration Statement
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Dear Sirs:
As chartered accountants, we hereby consent to the inclusion or incorporation by
reference in this Form SB-2 Registration Statement dated December 2, 2004, of
the following:
o Our report to the Stockholders and Board of Directors of Fortune
Partners, Inc. dated October 26, 2004 on the financial statements of
the Company as at September 30, 2003 and for the period from August
26, 2004 (inception) to September 30, 2004.
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 MMG1 INTERNATIONAL, A WORLDWIDE NETWORK OF INDEPENDENT ACCOUNTANTS
AND BUSINESS ADVISORS
Vancouver Offices: Suite 1700 - 0000 Xxxxxx Xxxxxx, Xxxxxxxxx, X.X.,
Xxxxxx X0X 0X0, Tel: 000 000 0000 o Fax: 000 000 0000
Suite 1300 - 0000 Xxxx Xxxxxx Xxxxxx - Regulatory and Tax
Practices Office o Tel: 000 000 0000 o Fax: 000 000 0000
Surrey Office: Suite 000-0000 000xx Xxxxxx, Xxxxxx, X.X., Xxxxxx X0X 0X0
Tel: 000 000 0000 o Fax: 000 000 0000
