EXHIBIT 23.2
CONSENT OF COUNSEL
We hereby consent to the use of our name wheresoever set forth in this Registration Statement (S-8) and also to the use of our opinion letter dated December 6, 2006, which is included herein.
Dated: Mineola, New York
December 12, 2006
| /s/ Meltzer, Lippe, Goldstein & Breitstone, LLP Meltzer, Lippe, Goldstein & Breitstone, LLP |