(Letterhead of Cletha Walstrand, Esq.)

                                             November 13, 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 NPC Holdings, Inc., a Nevada corporation (the
          "Registrant"), SEC File No. 0-08536, to be filed on or
          about November 13, 2000, covering the registration
          and issuance of 200,000 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.

                                   Very truly yours,

                                   /s/ Cletha A. Walstrand
                                       Attorney at Law