Exhibit 23.2
MantylaMcREYNOLDS, LLC
The CPA. Never Underestimate The Value.SM
January 23, 2006
United States Securities and Exchange Commission
450 5th Street, N. W.
Washington, D.C. 20549
Re: Consent to be named in the Form SB-2 Registration Statement, for the registration of 16,726,665 shares of common stock of Pacific Gold Corp., a Nevada Corporation (the Registrant).
Ladies and Gentlemen:
We hereby consent to the reference to us under the heading “Experts” in the above referenced Registration Statement.
Sincerely,
/s/ Mantyla McReynolds, LLC
Mantyla McReynolds, LLC
Salt Lake City, Utah
5872 South 900 East, Suite 250lSalt Lake City, Utah 84121l(801) 269-1818lFax (801) 266-3481