EXHIBIT 23.1


           ACKNOWLEDGMENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

As  independent   certified  public  accountants,   we  hereby  consent  to  the
incorporation by reference in the Form S-8 registration statement to be filed on
or about April 22, 2004, of our report dated  December  29,2003  included in Rim
Holdings'  Form  10-KSB  for the  year  ended  September  30,  2003,  and to all
references to our firm included in this registration statement.

/s/ Gary Hirth, CPA

GARY HIRTH, CPA

Phoenix, Arizona
April 21, 2004