Arcland Energy Corp – ‘SB-2’ on 6/29/06 – EX-23.2

On:  Thursday, 6/29/06, at 3:42pm ET   ·   Accession #:  1065949-6-74   ·   File #:  333-135451

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Registration of Securities by a Small-Business Issuer   —   Form SB-2
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: SB-2        Registration of Securities by a Small-Business        71    358K 
                          Issuer                                                 
 2: EX-4.1      Instrument Defining the Rights of Security Holders    14     54K 
 3: EX-4.2      Instrument Defining the Rights of Security Holders    15     54K 
 4: EX-23.2     Consent of Experts or Counsel                          2      6K 
 5: EX-23.3     Consent of Experts or Counsel                          2      6K 

EX-23.2   —   Consent of Experts or Counsel

EX-23.2
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EXHIBIT 23.2

 CONSENT OF INDEPENDENT AUDITORS

EX-23.2
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CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the use, in the registration statement on Form SB-2 of Implantable
Vision,  Inc.,  of our  report  dated  November  9,  2004 on our  audits  of the
financial statements of Baymark Technologies,  Inc. as of July 31, 2004, and the
results of its operations and cash flows for the two years then ended.          

/s/Michael Johnson & Co., LLC                                                   
-----------------------------                                                   
Michael Johnson, & Co., LLC                                                     
Denver, Colorado                                                                

June 29, 2006                                                                   

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘SB-2’ Filing		Date		First		Last			Other Filings
Filed on:		6/29/06		2
		11/9/04		2
		7/31/04		2					10KSB,  NT 10-K
									List all Filings