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EXHIBIT 23
To Whom It May Concern: December 14, 2000
The firm of Barry L. Friedman, P.C., Certified Public Accountant
consents to the inclusion of their report of September 1, 2000, on the Financial
Statements of Moranzo, Inc., as of August 31, 2000, in any filings that are
necessary now or in the near future with the U.S. Securities and Exchange
Commission.
Very truly yours,
/s/ Barry L. Friedman
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Barry L. Friedman
Certified Public Accountant
1582 Tulita Drive
Las Vegas, NV 89123
702-361-8414
