HEAVENSENT BEARS INC
SB-2, EX-4, 2000-11-09
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CONSENT OF INDEPENDENT CERTIFIED PUBLIC
ACCOUNTANTS


We hereby consent to the use in this
Registration Statement on Form SB-2 of our
report dated September 15, 2000, relating to
the financial statements of Heavensent Bears,
Inc. as of June 30, 2000, and the reference
to our firm under the caption "EXPERTS" in
the  Registration Statement.




                            James E.
Scheifley & Associates, P.C.
                             Certified Public
Accountants


October 30, 2000
Denver, Colorado


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