Hightop Capital Corp Watch

from 10-12G/A 1 page Consent of Independent Auditors Board of Directors Hightop Capital Corp. Greenwood Village, Colorado We Have Issued Our Report Dated February 28, 1999, Accompanying the Financial Statements of Mercury Capital Corp. in the Registration Statement. We Consent to the Use of the Aforementioned Report in the Registration Statement. /S/ Schumacher & Associates, Inc. Schumacher & Associates, Inc. Certified Public Accountants 12835 E. Arapahoe Road Tower II, Suite 110 Englewood, Colorado 80112 June 7, 1999

from 10-12G 1 page Consent of Independent Auditors Board of Directors Hightop Capital Corp. Greenwood Village, Colorado We Have Issued Our Report Dated February 28, 1999, Accompanying the Financial Statements of Hightop Capital Corp. in the Registration Statement. We Consent to the Use of the Aforementioned Report in the Registration Statement. /S/ Schumacher & Associates, Inc. Schumacher & Associates, Inc. Certified Public Accountants 12835 E. Arapahoe Road Tower II, Suite 110 Englewood, Colorado 80112 March 9, 1999