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Filing tables
Filing exhibits
- SB-2/A Registration of securities for small business issuer
- 2.1 Agreement and Plan of Merger
- 2.2 First Amendment
- 2.3 Plan of Merger
- 2.4 First Amendment
- 3 Articles of Incorporation
- 3 Amendment to Articles
- 3 Amendment to Articles
- 3 Amendment to Articles
- 3 Certificate of Correction
- 3 Amended Articles
- 5.1 Opinion Letter
- 10.1 Employment Agr
- 10.2 Form of Warrant
- 10.3 Form of Note
- 10.4 Master Service Agreement
- 10.5 Lease Agreement
- 10.6 Form of Warrant
- 21.0 Subsidiaries
- 23.1 Consent
- 23.2 Consent
- CORRESP Corresp
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EXHIBIT 23.1
BAGELL, JOSEPHS, LEVINE & COMPANY, L.L.C. CERTIFIED PUBLIC ACCOUNTANTS High Ridge Commons Suites 400 - 403 200 Haddonfield Berlin Road Gibbsboro, NJ 08026 Consent of Independent Registered Public Accounting Firm
Board of Directors and Stockholders
IElement Corporation
17194 Preston Road
Suite 102, PMB 341
Dallas, TX 75248
We hereby consent to the use in the Prospectus constituting a part of this Registration Statement of our report dated June 28, 2006, relating to the financial statements of IElement Corporation which is contained in that Prospectus.
We also consent to the reference to us under the caption “Experts” in the Prospectus.
Bagell, Josephs, Levine & Company, L.L.C.
Gibbsboro, NJ 08026
August 11, 2006