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CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the incorporation by reference in this registration statement of our report dated January 10, 2001 included in Americorp's Form 10-K for the year ended December 31, 2000 and to all references to our Firm included in this registration statement.
/s/Vavrinek, Trine, Day & Co., LLP Vavrinek, Trine, Day & Co., LLP |
Laguna Hills, California
June 25, 2001
EXHIBIT 23.3