EX-5 2 exhibit232.htm OPINION OF WILLIAM J. HICKEY, ESQ., AS TO THE VALIDITY OF THE SECURITIES REGISTERED HEREUNDER EXHIBIT 23

EXHIBIT 23.2




CONSENT OF INDEPENDENT ACCOUNTANTS



     We consent to the incorporation by reference in this registration statement on Form S-8 (File No.  333-     ) of our report dated April 9, 2004, on our audits of the consolidated financial statements of Capco Energy, Inc. as of December 31, 2003 and for the two years then ended.



/s/ Stonefield Josephson, Inc.

Stonefield Josephson, Inc.



Santa Monica, California

February 17, 2005





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