(Letterhead of Michael L. Labertew, Esq.)

March 7, 2000


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


Re:       Consent to be named in the S-8 Registration Statement
          of Penn-Akron Corporation, a Delaware corporation (the
          "Registrant"), SEC File No. 0-12597, to be filed on or
          about March 7, 2000, covering the registration
          and issuance of 100,000 shares of common stock to one
          individual consultant


Ladies and Gentlemen:

          I hereby consent to be named in the above referenced
Registration Statement, and to have my opinion appended as an
exhibit thereto.

                                   Sincerely yours,

                                   /s/ Michael L. Labertew