Exhibit 23.3

                           Chang G. Park, CPA, Ph. D.
             * 371 E STREET * CHULA VISTA * CALIFORNIA 91910-2615 *
       * TELEPHONE (858)722-5953 * FAX (858) 408-2695 * FAX (619) 422-1465
                        * E-MAIL changgpark@gmail.com *
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January 8, 2007

To Whom It May Concern:

The firm of Chang G.  Park,  CPA  consents  to the  inclusion  of our  report of
September 27, 2006 on the audited financial statements of Placer Del Mar Ltd. as
of June 30, 2006,  in any filings that are  necessary  now or in the near future
with the U.S. Securities and Exchange Commission.

Very truly yours,


/s/ Chang G. Park
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Chang G. Park, CPA


        Member of the California Society of Certified Public Accountants
          Registered with the Public Company Accounting Oversight Board