Maddox Ungar Silberstein, PLLC CPAs and Business Advisors
Phone (248) 203-0080
Fax (248) 281-0940
30600 Telegraph Road, Suite 2175
Bingham Farms, MI 48025-4586
www.maddoxungar.com
November 11, 2008
To the Board of Directors of
Sierra Concepts, Inc.
Reno, Nevada
To Whom It May Concern:
Consent of Independent Registered Public Accounting Firm
Maddox Ungar Silberstein, PLLC, hereby consents to the use in the Form S-1, Registration Statement under the Securities Act of 1933, of our report dated November 11, 2008, relating to the financial statements of Sierra Concepts, Inc., a Nevada corporation, as of and for the period ending September 30, 2008, and the reference to us under the caption “Experts”.
Sincerely,
/s/ Maddox Ungar Silberstein, PLLC
Maddox Ungar Silberstein, PLLC