CHRISTENSEN & DUNCAN, CPA'S LC
Certified Public Accountants
975 East Wood Oak Lane, Suite 200
Salt Lake City, Utah 84117
Phone (801) 263-7990
Fax (801) 263-7838
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the inclusion in this Quarterly report of Form 10-Q of our report
dated October 10, 2000 on our review of the financial statements of Commercial
Concepts, Inc. for the three and six months ended August 31, 2000.
Christensen & Duncan CPA's LC
/s/ Christensen & Duncan CPA's LC
Salt Lake City, Utah
October 12, 2000