Exhibit 23.3



           Acknowledgment of independent certified public accountants


We acknowledge the incorporation by reference in this Registration  Statement on
Form  S-8 of our  report  dated  May 6,  2003,  which  appears  on page 2 of the
Quarterly  Report on Form 10-QSB of Atlas  Minerals  Inc. for the quarter  ended
March 31, 2003.



Horwath Gelfond Hochstadt Pangburn, P.C.



Denver, Colorado

May 14, 2003