<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>34
<FILENAME>ex23.2.txt
<TEXT>

                                  EXHIBIT 23.2


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


<PAGE>


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We hereby  consent to the use in this Form S-1  Registrations  Statement of Safe
Lane  Systems,  Inc.  of our report  dated  August  28,  2014,  relating  to the
financial statements of Safe Lane Systems,  Inc., as of December 31, 2013 and to
all references to our firm included in this Registration Statement.


/s/ BF Borgers, CPA, PC


B F BORGERS, CPA, PC
Certified Public Accountants
Denver, Colorado
August 28, 2014


</TEXT>
</DOCUMENT>