July 18, 2006


U.S. Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Sir or Madam:

As independent registered public accountants, we hereby consent to the
incorporation by reference in this Registration Statement on Form SB-2 (as
amended) of Shearson Financial Network, formerly Consumer Direct of America of
the following:

Our report dated May 21, 2006 to the Stockholders and Board of Directors on the
consolidated financial statements of Consumer Direct of America as of December
31, 2005 and 2004 and for the years then ended included in the Company's annual
filing on Form 10-KSB filed with the Securities and Exchange Commission.

In addition, we also consent to the reference to our firm included under the
heading "Experts" in this Registration Statement.

Sincerely,




"Pollard Kelley Auditing Services"

Pollard Kelley Auditing Services
Fairlawn, Ohio