GORDON K.W. GEE
Chartered Accountant #601 - 325 Howe Street Vancouver, BC V6C 1Z7
An Incorporated Professional Telephone: (604) 689 - 8815 Facsimile: (604) 689 - 8838
Email:gkwg@telus.net
United States Securities and Exchange Commission
450 Fifth Avenue, N.W.
Washington, DC 20549
Dear Sirs / Mesdames
Regarding: Registration Statement on Form SB-2 - Sekoya Holdings Ltd.., a Nevada Corporation
CONSENT OF INDEPENDENT AUDITOR
I consent to the reference to my firm under the caption "Experts" and to the use of my report dated 16 January 2006 on audited financial statements for the period from the inception date of 19 May 2005 to 31 October 2005, and as to related Note 1, included in the Registration Statement on Form SB-2 and related Prospectus of Sekoya Holdings Ltd. for the registration of shares of its common stock.
Yours sincerely,
/s/ "Gordon K.W. Gee"
Gordon K.W. Gee Ltd.
Chartered Accountant
Vancouver, B.C. Canada
18 January, 2006
