Exhibit 23.1 Consent of Madsen & Associates, CPA’s Inc.
MADSEN & ASSOCIATES CPA’S INC. | 684 East Vine Street, #3 |
Certified Public Accountants and Business Consultants | Salt Lake City, Utah, 84102 |
Telephone: 801-268-2632 | |
Fax: 801-262-3937 |
May 20, 2008
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, DC 20549
Re: Form S-1 Registration Statement
Sweetwater Resources, Inc. (the “Company”)
Dear Sirs:
As independent registered accountants, we hereby consent to the inclusion or incorporation by reference in this Form S-1 Registration Statement the following:
Our report to the Board of Directors of Sweetwater Resources, Inc. dated May 2, 2008 on the financial statements of the Company as at March 31, 2008 and the statements of operations, change in stockholders' equity and cash flows for the period from July 24, 2007 (date of inception) to March 31, 2008.
In addition, we also consent to the reference to our firm included under the heading "Experts" in this Registration Statement.
Yours truly,
MADSEN & ASSOCIATES, CPA’S INC.
Madsen & Associates, CPA’s Inc.
-1-