[LETTERHEAD OF JIMMY LOH, CPA, A PROFESSIONAL CORPORATION]
November 6, 2000
The Board of Directors
Birch Financial, Inc.
P. O. Box 3247
North Hollywood, CA 91609
We hereby consent to the use in the prospectus constituting part of the
Registration Statement on Form SB-2 for Birch Financial, Inc., of our report
dated March 23, 2000, relating to the consolidated audited statements of
financial condition of Birch Financial, Inc., as of December 31, 1999 and the
related consolidated statements of income, shareholders' equity, and cash
flows for the years ended December 31, 1999 1998. We also consent to the
reference to us under the caption "Interest of Named Experts and Counsel" in
the prospectus.
/s/ Jimmy Loh
Jimmy Loh, CPA, A Professional Corporation
Alhambra, California
