Spongetech Delivery Systems Inc – ‘SB-2/A’ on 4/11/06 – ‘EX-23.1’

On:  Tuesday, 4/11/06, at 8:52am ET   ·   Private-to-Public:  Document/Exhibit ¶  –  Release Delayed   ·   Accession #:  1144204-6-14685   ·   File #:  333-123015

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Pre-Effective Amendment to Registration of Securities of a Small-Business Issuer   —   Form SB-2
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: SB-2/A      Pre-Effective Amendment to Registration of            67    392K 
                          Securities of a Small-Business Issuer                  
 3: CORRESP   ¶ Comment-Response or Other Letter to the SEC            2±     3K 
 2: EX-23.1     Consent of Experts or Counsel                          1      5K 

‘EX-23.1’   —   Consent of Experts or Counsel

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS 

      We consent to the use in this Registration Statement on Form SB-2 of
our report included herein dated September 15, 2005, except for Note 7 as to    
which the date is April 4, 2006 and SB-2/A relating to the financial statements 
of Spongetech Delivery Systems, Inc., and to the reference to our firm under the
caption " Experts" in this Registration Statement.                              

/s/ Drakeford & Drakeford, LLC                                                  
---------------------------------------                                         

Drakeford & Drakeford,LLC                                                       
Certified Public Accountants                                                    
554 Duncan Road                                                                 
Royston, Georgia 30662                                                          

April 10, 2006                                                                  

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘SB-2/A’ Filing		Date		Other Filings
Filed on:		4/11/06		CORRESP
		4/10/06
		4/4/06
		9/15/05
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