EXHIBIT 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors
Lexicon United Incorporated
We hereby consent to the inclusion in this registration statement on Form SB-2 for Lexicon United Incorporated of our report for ATN Capital E Participacoes, Ltda., dated December 1, 2006 (except for Note A, as to which the date is April 15, 2007), appearing in the Prospectus, which is a part of this Registration Statement.
We also consent to the reference to us under the caption “Experts” in such Registration Statement.
/s/ Meyler & Company, LLC
Meyler & Company, LLC
Middletown, New Jersey
May 11, 2007