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CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the inclusion of our Independent Auditors' Report dated August 4, 2004 regarding the balance sheet of Pacific Coast National Bancorp (In Organization) as of June 30, 2004, and the related statements of operations, changes in shareholders' deficit, and cash flows for the period from July 2, 2003 (Inception) to June 30, 2004, in the Registration Statement and Prospectus, and to the use of our name as it appears under the caption "exports."
/s/ Vavrinek, Trine, Day & Co. LLP
Laguna Hills, California
October 15, 2004
CONSENT OF INDEPENDENT ACCOUNTANTS