Exhibit 23.2

      [BHZ LOGO] Boulay, Heutmaker, Zibell & Co. P.L.L.P.
                 CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby  consent to the  inclusion  of our report  dated March 31, 2011 on the
balance sheet of American Church  Mortgage  Company as of December 31, 2009, and
the related statements of operations,  stockholders'  equity, and cash flows for
the year then ended in Form S-11 Registration Statement post-effective amendment
No. 3 of American Church Mortgage Company dated on or about June 27, 2011 and to
the reference to our Firm under the caption "Experts" in the Prospectus included
therein.

                                    /s/Boulay, Heutmaker, Zibell & Co. P.L.L.P.

                                    Certified Public Accountants

Minneapolis, Minnesota
June 27, 2011