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FITZGERALD SANDERS, LLC
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 Form SB-2 of our report dated August 17,
2000, on our review of the financial statements of Commercial Concepts, Inc. for
the three months ended May 31, 2000 and 1999.
Fitzgerald Sanders, LLC
/s/ Fitzgerald Sanders, LLC
Salt Lake City, Utah
September 7, 2000
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