EXHIBIT 23.2



MANTYLA MCREYNOLDS  LLC
           THE CPA. NEVER UNDERESTIMATE THE VALUE.(SM)








                  CONSENT OF INDEPENDENT REGISTERED ACCOUNTANTS

We consent to the incorporation in this  Registration  Statement on Form SB-2/A,
Pre-Effective  Amendment No. 3, of our report dated February 28, 2006, except as
to note  2(i),  which  is as of May 19,  2006,  on our  audit  of the  financial
statements of Chilco River Holdings,  Inc. and Subsidiaries,  as of December 31,
2005 and for the years ended  December 31, 2005 and 2004. We also consent to the
reference   to  our  firm  under  the  caption   "Experts  and  Changes  In  and
Disagreements with Accountants on Accounting and Financial Disclosure".






                                        /s/ Mantyla McReynolds LLC
                                        ----------------------------------------
                                        Mantyla McReynolds LLC
                                        Salt Lake City, Utah
                                        May 19, 2006





           5872 South 900 East, Suite 250  o  Salt Lake City, Utah 84121  o
                       (801) 269-1818  o  Fax (801) 266-3481