EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The firm of Armando C. Ibarra, Certified Public Accountants, apc consents to the
inclusion of our report dated September 8, 2005, on the audited financial
statements of Addison-Davis, Inc., as of June 30, 2005, in any filings that are
necessary now or in the near future with the U.S. Securities and Exchange
Commission.


/s/ Armando C. Ibarra, CPA

Chula Vista, California 91910
June 2, 2006