Heavensent Bears Inc Watch

from SB-2/A 1 page Consent of Independent Certified Public Accountants We Hereby Consent to the Use in This Registration Statement on Form Sb-2 of Our Report Dated September 15, 2000, Relating to the Financial Statements of Heavensent Bears, Inc. as of June 30, 2000, and the Reference to Our Firm Under the Caption "Experts" in the Registration Statement. James E. Scheifley & Associates, P.C. Certified Public Accountants October 30, 2000 Denver, Colorado

from SB-2 1 page Consent of Independent Certified Public Accountants We Hereby Consent to the Use in This Registration Statement on Form Sb-2 of Our Report Dated September 15, 2000, Relating to the Financial Statements of Heavensent Bears, Inc. as of June 30, 2000, and the Reference to Our Firm Under the Caption "Experts" in the Registration Statement. James E. Scheifley & Associates, P.C. Certified Public Accountants October 30, 2000 Denver, Colorado