Exhibit 23.1
Re: Registration Statement on Form SB-2
Gentlemen:
I have acted as counsel for J.T. Bowling Service, Inc., a Delaware
corporation (the "Company"), in connection with the preparation and filing by
the Company of a registration statement (the "Registration Statement") on Form
SB-2, under the Securities Act of 1933, as amended, relating to the registration
for sale by the holder thereof (the "Selling Security-holders") of 2,525,000
shares of its common stock $.01 par value per share and the offering of its
common stock to the public (the "Shares").
I have examined the Certificate of Incorporation and By-Laws of the
Company, the minutes of various meetings and consents of the Board of Directors
of the Company, the common stock, originals or copies of all such records of the
Company as provided to us by the Company as representing all such meetings and
consents in existence, and such documents, certificates, records,
authorizations, proceedings, statutes and judicial decisions as we have deemed
necessary and as represented to us by the Company as those in existence to form
the basis of the opinion expressed below. In such examination, we have assumed
the genuineness of all signatures, the authenticity of all documents submitted
to us as originals and the conformity to originals of all documents submitted to
us as copies thereof. As to various questions of fact material to such opinion,
we have relied upon statements and certificates of officers and representatives
of the Company.
Based on the foregoing and in reliance upon such representations of the
Company I am of the opinion that:
The Shares to be offered by the Company and sold by the Selling
Securityholder has been duly authorized and are validly issued, fully paid and
non-assessable.
I hereby consent to be named in the Registration Statement and the
Prospectus as attorneys under the caption "Legal Matters."
Sincerely,
Neil J. Beller LTD
