LEGAL & COMPLIANCE, LLC
LAURA ANTHONY, ESQUIRE
STUART REED, ESQUIRE WWW.LEGALANDCOMPLIANCE.COM
60; DIRECT E-MAIL:
; LAURAANTHONYPA@AOL.COM
September 25, 2006
Board of Directors
IElement Corporation
17194 Preston Rd Suite 102
PO BOX 341
Dallas, TX 75248
Re: Registration Statement on Form S-8
Dear Board Members:
We consent to the use of our opinion as an exhibit to the Form S-8 Registration Statement and to the reference to this firm in any prospectus which is incorporated by reference into and made a part of the Registration Statement.
Sincerely,
Legal & Compliance, LLC
By:_/s/ Laura Anthony, Legal & Compliance, LLC
Laura Anthony, President
330 CLEMATIS STREET, #217 • WEST PALM BEACH, FLORIDA • 33401 • PHONE: 561-514-0936 • FAX 561-514-0832
OFFICES IN WEST PALM BEACH AND MIAMI BEACH
