gary b. wolff, p.c. 805 Third Avenue
Counselor At Law Twenty First Floor
New York, New York 10022
Telephone: 212-644-6446
Facsimile: 212-644-6498
E-Mail: wolffpc@attglobal.net
Exhibit 5.1 and 23.2
June 22, 2004
United States Securities
and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Davison Arts Management, Inc. (hereinafter "Davidson")
Registration Statement on Form SB-2 Relating to 1,587,500 shares of
Davison's Common Stock, par value $.001per share
Gentlemen:
I have been requested by Davison, a Nevada corporation, to furnish you with my
opinion as to the matters hereinafter set forth in connection with the above
captioned registration statement (the "Registration Statement") covering
1,587,500 shares which will be offered by the Selling Shareholder(s) of Davison.
In connection with this opinion, I have examined the Registration Statement, the
Certificate of Incorporation and By-Laws of Davison, each as amended to date,
copies of the records of corporate proceedings of Davison, and copies of such
other agreements, instruments and documents as I have deemed necessary to enable
me to render the opinion hereinafter expressed.
Based upon and subject to the foregoing, I am of the opinion that the shares
being registered when sold in the manner described in the Registration
Statement, will be legally issued, fully paid and non-assessable.
This opinion opines upon Nevada law, including the statutory provisions as well
as all applicable provisions of the Nevada constitution and reported decisions
interpreting the laws.
I hereby consent to the use of this opinion as an exhibit to the Registration
Statement and to the reference to my name under the caption "Legal Matters" in
the prospectus included in the registration statement.
Very truly yours,
/s/ Gary B. Wolff
- --------------------------
Gary B. Wolff
GBW:hk