Exhibit 23.2
[Letterhead of BDO Campsobers]
Playlogic International N.V.
F.a.o. Mr. W.M. Smit
Concertgebouwplein 13
1071 LL AMSTERDAM
Amstelveen, August 30, 2005 Our ref.: OvA/RA10663
Dear Mr. Smith,
We give you the permission to use the following texts for the Consent of
Independent Registered Public Accounting Firm and the Report of the Registered
Public Accounting firm in the Amendment No. 1 to form SB-2 initialed for
identification purposes:
"Consent of Independent Registered Public Accounting Firm
- ---------------------------------------------------------
Playlogic International N.V.
Amsterdam
We hereby consent to the use in the Prospectus constituting a part of this
Registration Statement of our report dated July 13, 2005, relating to the
consolidated financial statements of Playlogic International N.V., which is
contained in that Prospectus.
We also consent to the reference to us under the caption "Experts" in the
Prospectus.
BDO Campsobers Accountants
Amstelveen, August 30, 2005"
"Report of the Independent Registered Public Accounting firm
To the board of directors and shareholders of Playlogic International N.V.
We have audited the accompanying consolidated balance sheets of Playlogic
International N.V., Amsterdam, and its subsidiaries ("the company") as of
December 31, 2004 and December 31, 2003, and the related consolidated statements
of operations, cash flows and changes in stockholders' deficit for each of the
years in the two-year period ended December 31, 2004. These consolidated
financial statements are the responsibility of the company's management. Our
responsibility is to express an opinion on these financial statements based on
our audits.
We conducted our audits of these statements in accordance with the standards of
the Public Company Accounting Oversight Board (United States). Those standards
require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement. The Company
is not required to have, nor were we engaged to perform, an audit of its
internal control over financial reporting. Our audits included consideration of
internal control over financial reporting as a basis for designing audit
procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the Company's internal control
over financial reporting. Accordingly, we express no such opinion. An audit also
includes examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also includes assessing the
accounting principles used and significant estimates made by management, as well
as evaluating the overall financial statements presentation. We believe that our
audits provide a reasonable basis for our opinion.
In our opinion, the consolidated financial statements referred to above present
fairly, in all material respects, the financial position of Playlogic
International N.V., Amsterdam, and its subsidiaries as of December 31, 2004 and
December 31, 2003 and the results of their operations, their cash flows and
their changes in stockholders' deficit for each of the years in the two-year
period ended December 31, 2004, in accordance with United States generally
accepted accounting principles.
The consolidated financial statements referred to above have been prepared
assuming that the company will continue as a going concern. As discussed in the
note to the consolidated financial statements named "Financial position and
continuity", the company has experienced losses from operations, and has a
working capital deficiency and accumulated deficit that raised substantial doubt
at year end 2004 about its ability to continue as a going concern. However, in
2005 all loans granted by stockholders are redeemed. The redemption will be used
as payment on shares to be issued. By doing so, the company will enter the
reverse merger without any material loans. Further new stock has been issued.
Nevertheless new capital has to be raised. Management's plans in regard to these
matters are also described in the note referred to above. The consolidated
financial statements do not include any adjustments that might result from the
outcome of this uncertainty.
Amstelveen, The Netherlands, 13th July 2005
O. van Agthoven RA H. Kroeze RA"
If you have any questions, do not harm to contact us.
Kind regards,
BDO CampsObers Accountants
/s/ O. van Agthoven RA
O. van Agthoven RA