[Letterhead of Branden T. Burningham]
July 13, 2000
William F. Pratt, President
Galtech Semiconductor Materials Corporation
923 West 500 North
Lindon, Utah 84042
Re: Opinion letter, dated June 15, 2000, regarding shares of common stock of
Galtech Semiconductor Materials Corporation, a Utah corporation (the
"Company")
Dear Dr. Pratt:
I hereby consent to being named in the Prospectus included in the
Company's Registration Statement on Form SB-2 as having rendered the above-
referenced opinion and as having represented the Company in connection with
such Registration Statement.
Sincerely yours,
/s/ Branden T. Burningham
Branden T. Burningham
