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Filing tables
Filing exhibits
- 10-K/A Annual report
- 23.1 Consent of Ernst & Young LLP, Independent Auditors
- 23.2 Consent of Financial Strategies Consultin Group, LLC
- 31.1 Certification of CEO and CFO Pursuant to Rule 13A-14(A) and Rule 15D-14(A)
- 31.2 Certification of CEO and CFO Pursuant to Section 1350
- 32 Certification of CEO and CFO Pursuant to Section 906
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Exhibit 23.2
Independent Appraisers’ Consent
We consent to the use of our estimation of the fair value of the intangible assets of JCA Technology, Inc. and Globe Y Technology, Inc. appearing in New Focus, Inc.’s annual report on Form 10-K/A for the year ended December 29, 2002.
/s/ FINANCIAL STRATEGIES CONSULTING GROUP, LLC
January 30, 2004