Hightec Inc – ‘10KSB’ for 6/30/96 – EX-24

As of:  Monday, 10/7/96   ·   For:  6/30/96   ·   Accession #:  936392-96-844   ·   File #:  0-27344

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Annual Report — Small Business   —   Form 10-KSB
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10KSB       Hightec, Inc. -- Form 10-Ksb                          30     90K 
 2: EX-24       Power of Attorney                                      1      6K 
 3: EX-27       Financial Data Schedule                                1      5K 

EX-24   —   Power of Attorney

EX-24
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                                                                      EXHIBIT 24

 HARLAN & BOETTGER
Certified Public Accountants
 12626 High Bluff Drive, Suite 200
 San Diego, California 92130
(619) 755-8113

 September 5, 1996

Board of Directors                                                              
Hightec, Inc.                                                                   
4190 Bonita Road, #105                                                          
Bonita, California  91902                                                       

Re: Consent to Use Opinions as Exhibits in 1996 Form 10-KSB     

Gentlemen:                                                                      

        Let this letter serve as our consent to use our opinions, dated June 30,
1996 as exhibits in the Company's 1996 form 10-KSB.                             

Sincerely,                                                                      

/s/ Harlan & Boettger                                                           

31

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10KSB’ Filing		Date		Other Filings
Filed on:		10/7/96
		9/5/96
For Period End:		6/30/96		NT 10-K
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