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CONSENT OF INDEPENDENT ACCOUNTANT I consent to the inclusion in this registration statement on Form SB-2 of my report, which includes an explanatory paragraph which discussess the Company's ability to continue as a going concern, dated March 11, 1998, on my audit of the financial statements of Commercial Concepts, Inc. for the year ended February 28, 1998. David T. Thomson, P.C. /s/ David T. Thomson, P.C. Salt Lake City, Utah December 19, 2000
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