Mantyla McReynolds, LLC


                         5872 South 900 East, Suite 250
                           Salt Lake City, Utah 84121




November 23, 2004

United States Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C.  20549

Re: Consent to be named in the Form SB-2/A Registration Statement, for the
registration of 13,600,000 shares of
common stock of Russian Athena, Inc., (the Registrant).

Ladies and Gentlemen:

We hereby  consent to the use of our report for the period  ended June 30, 2004,
dated September 15, 2004, in the above  referenced  Registration  Statement.  We
also consent to the use of our name as experts in such Registration Statement.

Sincerely,


/s/Mantyla McReynolds
Mantyla McReynolds