(Letterhead of Michael L. Labertew, Esq.)

                                             February 21, 2001


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 February 22, 2001, 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/ Michael L. Labertew
                                       Attorney at Law