Exhibit 23.2
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                       [Hein & Associates LLP Letterhead]



                                             INDEPENDENT AUDITOR'S CONSENT



We consent to the use in the Registration Statement of Wentworth III, Inc. of
our report dated December 20, 2002, accompanying the financial statements of
Whitco Company, LLP contained in such Registration Statement, and to the use of
our name and the statements with respect to us, as appearing under the heading
"Experts" in the Prospectus.




/S/ HEIN + ASSOCIATES LLP

Denver, Colorado
June 10, 2003