Pacific Gold & Royalty SB-2 Registration of securities for small business issuer

Exhibit 23.1

MantylaMcREYNOLDS,LLC

The CPA.  Never Underestimate The Value.^SM

October 22, 2007

United States Securities and Exchange Commission

450 5^th Street, N.W.

Washington, D.C. 20549

Re:

Consent to be named in the Registration Statement on Form SB-2, for the registration of 7,767,289 shares of common stock of Pacific Gold Corp.

Ladies and Gentlemen:

We consent to the use in this Registration Statement of Pacific Gold Corp., a Nevada corporation, on form SB-2 of our report dated March 15, 2007 appearing in this Registration Statement.  We also 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