[LETTERHEAD OF MANTYLA MCREYNOLDS LLC]


            Consent of Independent Registered Accounting Firm


January 26, 2003


U.S. Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C.  20549


Re: Consent to be named in the SB-2 Registration Statement of Han Logistics,
    Inc., a Nevada corporation (the "Registrant"), to be filed on or about
    January 26, 2005 covering the registration of 250,000 shares of common
    stock


Ladies and Gentlemen:

     We hereby consent to the incorporation of our audit report for the year
ended December 31, 2003, dated April 16, 2004, in the above referenced
Registration Statement.  We also consent to the use of our name as experts in
such Registration Statement.

/s/ Mantyla McReynolds

Mantyla McReynolds
Certified Public Accountants