Pioneer Capital Associates, Inc. Watch

from SB-2/A 1 page To: Pioneer Capital Associates, Inc. Board of Director 3422 Old Capitol Trail, Suite 225 Wilmington, De 19808 Re: Consent of Chief Accounting Officer I Hereby Consent to the Use in the Prospectus Constituting Part of This Registration Statement on Form Sb-2 for Pioneer Capital Associates, Inc., of My Report Dated March 10, 2007, Relating to the December 31, 2005 and December 31, 2006 Financial Statements of Pioneer Capital Associates, Inc., Which Appears in Such Prospectus. I Also Consent to the Reference to Me Under the Heading "Experts". John Petros John Petros Chief Accounting Officer Pioneer Capital Associates Inc March 10, 2007