EXHIBIT 23.2
Partnership of:
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▇▇▇▇-▇▇▇▇▇▇ ▇▇▇▇▇▇▇ LLP ▇▇▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇ Ltd. ▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇▇ Inc. ▇▇▇▇▇▇ ▇. ▇▇▇▇▇ Inc.
-------------------------- South Surrey Hardy Baxter Inc. ▇▇▇▇▇▇▇ ▇. ▇▇▇▇▇ Inc. ▇▇▇▇ ▇▇▇▇▇▇▇▇▇ Inc.
DMCL CHARTERED ACCOUNTANTS ▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇▇▇ Inc.
Port Coquillam ▇▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇▇ Inc. ▇▇▇▇▇ ▇. ▇▇▇▇ Inc. ▇▇▇▇▇▇▇ ▇. Soda Inc.
Fraser ▇. ▇▇▇▇ Ltd.
January 29, 2007
U.S. SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
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RE: CIGMA METALS CORPORATION - FORM SB-2/AREGISTRATION STATEMENT
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Dear Sirs:
As independent registered public accountants, we hereby consent to the inclusion
or incorporation by reference in this Form SB-2/A Registration Statement dated
January 29, 2007, of the following:
- Our Report to the Stockholders and Board of Cigma Metals Corporation dated
April 11, 2006, except for Note 11 which is dated September 7, 2006 on the
consolidated financial statements of the Company as at December 31, 2005
and the consolidated statements of operations, stockholders' equity, and
cash flows for the year then ended and for the period from January 13, 1989
(inception) to December 31, 2005.
In addition, we also consent to the reference to our firm included under the
heading "Experts" in this Registration Statement.
Yours truly,
"DMCL"
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"DMCL" CHARTERED ACCOUNTANTS
VANCOUVER, BRITISH COLUMBIA
A MEMBER OF MGI INTHERNATIONAL, A WORLDWIDE NETWORK OF INDEPENDENT ACCOUNTANTS
AND BUSINESS ADVISORS
Vancouver Suite 1500 - ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇▇▇, ▇▇▇▇▇▇▇▇▇, ▇.▇., ▇▇▇▇▇▇
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South Surrey Suite 301 - ▇▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇▇, ▇▇▇▇▇ ▇▇▇▇, ▇.▇., ▇▇▇▇▇▇ ▇▇▇▇▇▇,
Tel: ▇▇▇ ▇▇▇ ▇▇▇▇ - Fax: ▇▇▇ ▇▇▇ ▇▇▇▇
Port Coquitlam ▇.▇. ▇▇▇ ▇▇▇, ▇▇▇▇▇ ▇▇▇, ▇▇▇▇ ▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇, ▇▇▇▇
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Fax: ▇▇▇ ▇▇▇ ▇▇▇▇
