EX-10.2
from 10SB12G
1 page
[Letterhead of David T. Thomson P.C.] Consent of Independent Accountants I Consent to the Inclusion in This Registration Statement on Form 10-Sb of My Report, Which Includes an Explanatory Paragraph Which Discusses the Company's Ability to Continue as a Going Concern, Dated March 11, 1998, on My Audit of the Financial Statements of Commercial Concepts for the Year Ended February 28, 1998. David T. Thomson, P.C. /S/ David T. Thomson P.C. Salt Lake City, Utah January 11, 2000
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