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CONSENT I, Sheila G. Corvino, hereby consent to the use of my opinion dated October 6, 2000, and my name under the caption "Legal Matters" in the Post-effective SB-2 Registration Statement and prospectus, and any amendments thereto, of Kingsgate Acquisitions, Inc. to be filed with the Securities and Exchange Commission. /s/Sheila G. Corvino --------------------- Sheila G. Corvino Dated: October 20, 2000
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