[COMISKEY & COMPANY LETTERHEAD] To the Board of Directors Westmark Group Holdings, Inc. We consent to the use in this registration statement of our report dual dated March 20, 1996 and April 19, 1996 on the financial statements of Westmark Group Holdings, Inc., and to reference to our firm under the caption "experts" in the prospectus. Aurora, Colorado January 27, 1997 COMISKEY & COMPANY PROFESSIONAL CORPORATION