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Exhibit
23.3
[BDO
Hernández Marrón y Cía., S.C.]
Consent
of Independent Registered Public Accounting Firm
SimRep
Corporation
3770
Embassy Parkway
Akron,
Ohio
We
hereby
consent to the use in the Prospectus constituting a part of this registration
Statement of our report dated April 28, 2006, relating to the consolidated
financial statements of SimRep Corporation which is contained in the Prospectus.
We
also
consent to the reference to us under the caption “Experts” in the Prospectus.
/s/
BDO
Hernández Marrón y Cía., S.C.
Mexico,
D.F.
January
5, 2007