Pioneer Commercial Funding Corp/NY – ‘S-3’ on 9/21/01 – EX-23

On:  Friday, 9/21/01   ·   Accession #:  1012118-1-500088   ·   File #:  333-69794

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Registration Statement for Securities Offered Pursuant to a Transaction   —   Form S-3
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-3         Registration Statement for Securities Offered         35    124K 
                          Pursuant to a Transaction                              
 2: EX-4        Instrument Defining the Rights of Security Holders     4±    16K 
 3: EX-5        Opinion re: Legality                                   2±     9K 
 4: EX-23       Consent of Experts or Counsel                          1      6K 
 5: EX-99       Miscellaneous Exhibit                                  5     23K 
 6: EX-99       Miscellaneous Exhibit                                  1      9K 
 7: EX-99       Miscellaneous Exhibit                                  1      8K 
 8: EX-99       Miscellaneous Exhibit                                  1      6K 
 9: EX-99       Miscellaneous Exhibit                                  1      8K 
10: EX-99       Miscellaneous Exhibit                                  1      6K 
11: EX-99       Miscellaneous Exhibit                                  1      8K 

EX-23   —   Consent of Experts or Counsel

EXHIBIT 23.2                                                                    

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS                             

We hereby consent to the reference to our firm under the caption "Experts"      
in this registration statement on Form S-3.                                     

/s/ Lazar Levine & Felix, LLP                                                   
_______________________________                                                 
Lazar Levine & Felix, LLP                                               

New York, New York                                                              
September 21, 2001                                                              

Dates Referenced Herein

This ‘S-3’ Filing		Date		Other Filings
Filed on:		9/21/01		None on these Dates
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