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Certified Public Accountants South Shore Executive Park Voice 781. 380.3520
Business Consultants Ten Forbes West Fax 781. 380.7836
Braintree, MA 02184-2696 EMail [email protected]
Kevin P. Martin. CPA
Kevin P. Martin, Jr., CPA. MST
Kenneth J. Davin, CPA
Garrett H. Dalton, III, CPA, MBA
Lisa A. Martin, CPA, MST
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K P M Kevin P. Martin & Associates. P.C.
CONSENT TO INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the inclusion in this Registration Statement on Form S-11 of
our report dated February 15, 2000 on the audit of the balance sheet of C & M
Associates d/b/a Boston Capital Associates as of December 31, 1999. We also
consent to our firm under the caption of "Experts."
/s/ Kevin P. Martin & Associates, P.C.
KEVIN P. MARTIN & ASSOCIATES, P.C.
May 31, 2000
Braintree, MA 02184
