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EXHIBIT 23.5
[letterhead of New York Capital Corporation]
December 29, 2000
HealthWatch, Inc.
3525 Piedmont Road
Atlanta, Georgia 30305
Gentlemen:
We hereby consent to the use in Amendment No. 1 to the Registration
Statement of HealthWatch, Inc. on Form S-4 and in the Proxy
Statement/Prospectus of HealthWatch, Inc. and Halis, Inc., which is part of the
Registration Statement of HealthWatch, Inc., of our opinion dated August 14,
2000 appearing as Annex D to such Proxy Statement/Prospectus, to the
description therein of such opinion and to the references therein to our name.
In giving the foregoing consent, we do not admit that we come within the
category of persons whose consent is required under Section 7 of the Securities
Act of 1933, as amended (the "Securities Act"), or the rules and regulations
promulgated thereunder, nor do we admit that we are experts with respect to any
part of such Registration Statement within the meaning of the term "experts" as
used in the Securities Act or the rules and regulations promulgated thereunder.
New York Capital Corporation
By: /s/ Jay Cooke
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Its: President
