EX-23.2 2 ex23_2.txt EXHIBIT 23.2 EXHIBIT 23.2
Partnership of: DALE MATHESON Vancouver Robert J. Burkart Inc. James F. Carr-Hilton Ltd. Alviri F. Dale Ltd. CARR-HILTON LABONTE LLP Reginald J. LaBonte Ltd. Robert J. Matheson Inc. Rakesh I. Patel Inc. -------------------------- South Surrey Hardy Baxter Inc. Michael K. Braum Inc. Rick Carabetta Inc. DMCL CHARTERED ACCOUNTANTS Peter J. Donaldson Inc. Port Coquillam Winfred A. Jacobson Inc. Brian A. Shaw Inc. Anthony L. Soda Inc. Fraser G. Ross Ltd.
November 14, 2006 U.S. SECURITIES AND EXCHANGE COMMISSION Division of Corporation Finance 100 F Street, N.E., Washington, D.C. 20549 RE: CIGMA METALS CORPORATION - FORM SB-2/A NO. 3 REGISTRATION STATEMENT ----------------------------------------------------------------------- Dear Sirs: As independent registered public accountants, we hereby consent to the inclusion or incorporation by reference in this Form SB-2/A No. 3 Registration Statement dated November 14, 2006, of the following: - Our Report to the Stockholders and Board of Cigma Metals Corporation dated April 11, 2006, except for Note 11 which is dated September 7, 2006 on the consolidated financial statements of the Company as at December 31, 2005 and the consolidated statements of operations, stockholders' equity, and cash flows for the year then ended and for the period from January 13, 1989 (inception) to December 31, 2005. In addition, we also consent to the reference to our firm included under the heading "Experts" in this Registration Statement. Yours truly, /s/ DMCL DALE MATHESON CARR-HILTON LABONTE LLP "DMCL" CHARTERED ACCOUNTANTS VANCOUVER, BRITISH COLUMBIA A MEMBER OF DMGI INTERNATIONAL A WORLDWIDE NETWORK OF INDEPENDENT ACCOUNTANTS AND BUSINESS ADVISORS Vancouver Suite 1500 - 1140 West Pender Street, Vancouver, B.C., Canada V6E 4G1, Tel: 604 687 4747 - Fax: 604 689 2778 - Main Reception South Surrey Suite 301 - 1656 Martin Drive, White Rock, B.C., Canada V4A6E7, Tel: 604 531 1154 - Fax: 604 538 2613 Port Coquitlam P.O. Box 217, Suite 700, 2755 Lougheed Highway, Port Coquitlam, B.C., Canada V3C 3V7, Tel: 604 941 8266 - Fax: 604 941 0971