Exhibit 23.2 January 8, 1999 REGULAR MAIL CBQ, Inc. 4851 Keller Springs Dallas TX 75248 Re: Form S 8 Filing Gentlemen: Please allow this letter to serve as my consent to the filing of, and reference in the prospectus to, my opinion dated even date herewith in the registration statement under the referenced matter. If you have any questions with regards to the above matter, please call. Very truly yours, /s/ Mark S. Pierce - ------------------ Mark S. Pierce