ARMANDO C. IBARRA
Certified Public Accountants
A Professional Corporation
Armando C. Ibarra, C.P.A. |
| Members of the California Society of Certified Public Accountants |
Armando Ibarra, Jr., C.P.A., JD | Members of the American Institute of Certified Public Accountants | |
Registered with the Public Company Accounting Oversight Board |
June 1, 2005
To Whom It May Concern:
The firm of Armando C. Ibarra, Certified Public Accountants, APC consents to the inclusion of our report of May 30, 2005, on the reviewed consolidated financial statements of Viper Networks, Inc. and Subsidiaries as of September 30, 2004, in any filings that are necessary now or in the near future with the U.S. Securities and Exchange Commission.
Very truly yours,
____________________________
ARMANDO C. IBARRA, C.P.A.
