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EXHIBIT 23.4
HARNETT LESNICK & RIPPS P.A.
Nationsbank Tower
150 East Palmetto Park Road
Suite 150
Boca Raton, Florida 33432-4832
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(561) 368-1995
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Telecopier: (561) 368-4315
July 12, 2000
Universal American Financial Corp.
6 International Drive
Suite 190
Rye Brook, New York 10573
RE: AMENDMENT NO. 1 TO REGISTRATION
STATEMENT NO. 333-34786
UNIVERSAL HOLDING CORP. - $0.01 PAR VALUE
We are counsel to Universal American Financial Corp. ("the Company"),in
connection with Amendment No. 1 to its the Registration Statement on Form S-2
being filed contemporaneously herewith for the registration under the Securities
Act of 1933, as amended, of 1,486,730 shares of the Common Stock, par value
$0.01 each ("The Shares").
We hereby consent to the use of our opinion which will be filed as an
exhibit to such Registration Statement and reference thereto in the Registration
Statement and the Prospectus filed by the Company under the Securities Act of
1933, as amended, in connection with the Shares.
Very truly yours,
HARNETT LESNICK & RIPPS P.A.
By: _________________________________
Irving I. Lesnick, Vice President
