Lawler & Associates/FA – ‘10SB12G’ on 11/13/00 – EX-23

On:  Monday, 11/13/00, at 1:19pm ET   ·   Accession #:  1044764-0-7   ·   File #:  0-31933   ·   Correction:  This Filing was Deleted by the SEC on 12/7/00. ®

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Registration of Securities of a Small-Business Issuer   —   Form 10-SB
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10SB12G     Registration of Securities of a Small-Business      HTML    239K 
                          Issuer                                                 
 3: EX-3        Amendment to Articles of Incorporation                 1     10K 
 2: EX-3        Articles of Incorporation                              3±    14K 
 4: EX-3        Bylaws of Registrant                                HTML     53K 
 5: EX-3        Bylaws of Subsidiary Vencash Capital Corporation    HTML     29K 
 6: EX-4        Stock Speciman                                         1      8K 
 7: EX-10       Material Contract                                   HTML     32K 
 9: EX-10       Material Contract                                   HTML     20K 
10: EX-10       Material Contract                                   HTML     64K 
11: EX-10       Material Contract                                   HTML     68K 
12: EX-10       Material Contract                                   HTML     17K 
 8: EX-10       Material Contract                                   HTML     29K 
13: EX-10       Material Contract                                   HTML     23K 
14: EX-21       Subsidiaries of the Registrant                         1      6K 
15: EX-23       Consent of Experts or Counsel                          1      7K 
16: EX-27       Financial Data Schedule (Pre-XBRL)                     1     11K 

EX-23   —   Consent of Experts or Counsel

To the Board of Directors of Westsphere Assets Corporation, Inc.                

We hereby consent to the use in this Form 10-SB of our report dated July 22,    
2000 relating to the consolidated financial statements of Westsphere Assets     
Corporation, Inc. and consolidated subsidiaries and our Review Report for       
June 30, 2000, dated November 2, 2000.                                          

MILLER AND MCCOLLOM                                                             
Denver, Colorado                                                                
November 8, 2000                                                                

Dates Referenced Herein

This ‘10SB12G’ Filing		Date		Other Filings
Deleted on:		12/7/00		None on these Dates
Filed on:		11/13/00
		11/8/00
		11/2/00
		7/22/00
		6/30/00
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