Form: SB-2/A

Optional form for registration of securities to be sold to the public by small business issuers

February 18, 2005

Documents



DeJoya & Company                                                                                                                                                                  2425 W. Horizon Ridge Parkway
Certified Public Accountants                                                                                                                                                               Las Vegas, Nevada 89052
                                                                                                                                                                                                                     702.563.1600 tel
                                                                                                                                                                                                                    702.920.8049 fax




February 17, 2005


U.S. Securities and Exchange Commission
Washington, DC 20549

Ladies and Gentlemen:

We hereby consent to the use in this Form SB-2/A Registration Statement, our report dated February 3, 2005 relating to the financial statements of Common Horizons, Inc. as of December 31, 2004 and for the period from January 28, 2004 (Inception) through December 31, 2004. We also consent to the reference to us under the heading "Experts" in such Form SB-2/A.


Sincerely,

/s/ De Joya & Company
De Joya & Company



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