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Exhibit 23
MANION MCDONOUGH & LUCAS, P.C.
ATTORNEYS AT LAW
600 GRANT STREET TELEPHONE
SUITE 882 (412) 232-0200
PITTSBURGH, PENNSYLVANIA 15219-2702 ---------
TELECOPIER
(412) 232-0206
July 31, 2000
VIA FAX AND U.S. MAIL
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James Martin, CFO
Northstar Health Services, Inc.
The Atrium
665 Philadelphia Street
Indiana, PA 15701
Re: Northstar Health Services, Inc.
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Dear Jim:
In accordance with our phone conversation on Friday, I am forwarding
herewith by fax and U.S. mail a duplicate of my letter of March 23, 1998
concerning the claim of James P. Shields in this matter.
As we discussed, Northstar has our consent to disclose our opinion to
the Securities & Exchange Commission.
Very truly yours,
MANION MCDONOUGH & LUCAS, P.C.
By /s/ Paul A. Manion
Paul A. Manion
PAM/jp
Enclosure
