▇▇▇▇▇ &
▇▇▇▇▇▇▇▇▇▇▇, LLP
--------------------------------------------------------------------------------
▇▇▇ ▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇, ▇▇▇▇ ▇▇▇▇▇, ▇▇▇ ▇▇▇▇▇▇▇▇▇, ▇▇ ▇▇▇▇▇
▇▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇
Partner
Direct (▇▇▇) ▇▇▇-▇▇▇▇
Main (▇▇▇) ▇▇▇-▇▇▇▇
Fax (▇▇▇) ▇▇▇-▇▇▇▇
April 24, 2000 ▇▇▇▇▇▇@▇▇▇▇▇▇▇▇.▇▇▇
Securities and Exchange Commission
Division of Corporate Finance
▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇▇, ▇.▇.
Washington, D.C. 20549
Re: Consumer Marketing Corporation, Legality of Shares
Dear Madam/Sirs:
We have made reasonable inquiry and are of the opinion that the
securities being offered, will, when sold, be legally issued, fully paid and
non-assessable.
We are not opining as to any other statements contained in the Form
SB-2 registration statement, nor as to matters that occur after the date
thereof.
Very truly yours,
▇▇▇▇▇ & ▇▇▇▇▇▇▇▇▇▇▇, LLP
/s/ ▇▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇
--------------------------------
By: ▇▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇, Partner
cc: ▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇