EXHIBIT 23.4

                    CONSENT OF INDEPENDENT CHARTERED ACCOUNTS

      We hereby consent to the use in the Prospectus constituting a part of this
Registration Statement (Form S-4 No. 333-000000) of our report dated 8 June 2006
related to Hay Hall Holdings Limited, which are contained in that Prospectus.

      We also consent to the reference to us under the caption "Experts" in the
Prospectus.

                                       /s/ BDO STOY HAYWARD, LLP

Birmingham, United Kingdom
June 8, 2006