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CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT Twin Lakes, Inc. We hereby consent to the use in this Amendment No. 1 to the registration Statement on Form SB-2 of our report dated August 15, 2000, relating to the financial statements of Twin Lakes, Inc., (a development stage company) and to the reference to our firm under the caption "Experts" in this registration statement. ------------------------ LAZAR LEVINE & FELIX LLP New York, New York December 27, 2000
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