As filed with the Securities and Exchange Commission on June 16, 2000
                                                         Reg. No. 333-_______
===============================================================================


                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                    FORM S-8
                             REGISTRATION STATEMENT
                                    UNDER THE
                             SECURITIES ACT OF 1933

                               CAPCO ENERGY, INC.
             (Exact Name of Registrant as Specified in its Charter)

               Colorado                                 84-0846529
    (State or Other Jurisdiction of                  (IRS Employer ID No.)
    Incorporation or Organization)


                            2922 E. Chapman, Ste. 202
                            Orange, California 92869
                    (Address of Principal Executive Offices)

                          BUSINESS CONSULTING CONTRACTS
                            (Full Title of the Plans)

                                 Dennis R. Staal
                             Chief Financial Officer
                            2922 E. Chapman, Ste. 202
                            Orange, California 92869
                     (Name and Address of Agent for Service)

                                 (714) 288-8230
          (Telephone Number, Including Area Code, of Agent for Service)

                         CALCULATION OF REGISTRATION FEE


                                   Proposed          Proposed
   Title of                         Maximum           Maximum        Amount of
Securities to     Amount to be    Offering Price      Aggregate     Registration
be Registered      Registered       Per Share      Offering Price     Fee (1)
-------------------------------------------------------------------------------
Options/Common       500,000         $1.00          $500,000.00       $132.00
Stock

Options/Common       500,000         $1.50          $750,000.00       $198.00
Stock

Common Stock          35,000         $1.00           $35,000.00         $9.24

-------------------------------------------------------------------------------
      Total        1,035,000          N/A          $1,285,000.00      $339.24
-------------------------------------------------------------------------------

(1)  Calculated  pursuant to Rule 457(h) under the  Securities  Act of 1933,  as
     amended.


<PAGE>


                                     PART I

              INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS


ITEM 1.    Plan Information.*

ITEM 2.    Registrant Information and Employee Plan Annual Information.*


















------------
*       Information  required by Part I to be  contained  in the  Section  10(a)
        prospectus is omitted from the registration statement in accordance with
        Rule 428 under the Securities  Act of 1933, as amended,  and the Note to
        Part I of Form S-8.

                                       2

<PAGE>


                                     PART II
               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT


ITEM 3.    Incorporation of Documents by Reference.

     The following  documents  previously filed by Capco Energy,  Inc. (formerly
Alfa  Resources,   Inc.)  (the  "Company")  with  the  Securities  and  Exchange
Commission are incorporated herein by reference:

          (a) The  Company's  annual  report on Form  10-KSB for the fiscal year
     ended May 31, 1999;

          (b) All other reports of the Company  filed  pursuant to Section 13(a)
     or 15(d) of the Securities Exchange Act of 1934, as amended,  since the end
     of the fiscal year covered by the report described in (a) above;

          (c) The Company's Registration Statement number 2-73529 in which there
     is described the terms,  rights and provisions  applicable to the Company's
     outstanding  Common  Stock,  and all  amendments  and reports filed for the
     purpose of updating that description; and

          (d) All  documents  subsequently  filed  by the  Company  pursuant  to
     Sections 13 (a), 13 (c), 14 and 15 (d) of the  Securities  and Exchange Act
     of 1934,  as  amended,  prior to the filing of a  post-effective  amendment
     which  indicates  that  all  securities  offered  have  been  sold or which
     deregisters  all securities  then remaining  unsold,  shall be deemed to be
     incorporated  herein by  reference  and to be part  hereof from the date of
     filing of such documents.


ITEM 4.    Description of Securities.

           Not applicable.


ITEM 5.    Interests of Named Experts and Counsel.

           Not applicable.


                                        3
<PAGE>

ITEM 6.    Indemnification of Directors and Officers.

     Section  7-109-101,  et seq.,  of the  Colorado  Business  Corporation  Act
generally  provides that a Corporation  may indemnify its  directors,  officers,
employees,  fiduciaries and agents against  liabilities and reasonable  expenses
incurred in connection with any threatened,  pending,  or completed action, suit
or proceeding,  whether formal or informal (a "Proceeding"),  by reason of being
or  having  been a  director,  officer,  employee,  fiduciary  or  agent  of the
corporation, if such person acted in good faith and reasonably believed that his
conduct, in his official capacity, was in the best interests of the corporation,
and in all other cases his conduct was at least not opposed to the corporation's
best interests.  In the case of a criminal  proceeding,  the director,  officer,
employee,  fiduciary  or agent  must have no  reasonable  cause to  believe  his
conduct was unlawful.  Under Colorado Law, the  corporation  may not indemnify a
director, officer, employee,  fiduciary or agent in connection with a Proceeding
by or in the right of the  corporation if the director is adjudged liable to the
corporation,  or in a Proceeding  in which the  director,  officer,  employee or
agent is adjudged liable for an improper personal benefit.

     The Company's Article of Incorporation and By-Laws provide that the Company
shall  indemnify its officers and directors to the full extent  permitted by the
law. The  indemnification  provisions in the Company's By-Laws are substantially
similar to the provisions of Section 7-109-101,  et seq. The Company has entered
into  agreements  to provide  indemnification  for the  Company's  directors and
certain officers  consistent with the Company's  Articles of  Incorporation  and
By-Laws.


ITEM 7.    Exemption from Registration Claimed.

           Not applicable.


                                        4
<PAGE>

ITEM 8.    Exhibits.

Exhibit
Number                   Title
------                   -----

4.1        Articles of  Incorporation  of the Company (filed as Exhibit 4 to the
           Company's  Registration  Statement number 2-73529, and all amendments
           and reports filed for the purpose of updating the  description of the
           Articles of Incorporation).

4.2        By-Laws  of  the  Company  (filed  as  Exhibit  5  to  the  Company's
           Registration Statement number 2-73529, and all amendments and reports
           filed for the purpose of updating the description of the By-Laws).

5          Opinion of White & Case LLP, as to  the  validity  of  the securities
           registered hereunder.

10.1       Business Consulting Contract with Marquette Ventures LLC

10.2       Amendment to Business Consulting Contract with Marquette Ventures LLC

10.3       Payment for services agreement with Walton C. Vance

10.4       Payment for services agreement with John R. Aitken

23.1       Consent  of  White & Case  LLP  (set  forth  in  the opinion filed as
           Exhibit 5 to this Registration Statement).

23.2       Consent  of  Glenn,  Burdette, Phillips &  Bryson,  Certified  Public
           Accountants.

23.3       Consent of William G. Lajoie, P.C.


Item 9.    Undertakings.

     The undersigned Registrant hereby undertakes:

     (A) (1) To file, during any period in which offers or sales are being made,
a post-effective amendment to this registration statement:

          (i) to include  any  prospectus  required by Section 10 (a) (3) of the
     Securities Act of 1933;

          (ii)  to  reflect  in  the  prospectus  any  facts  or  events  which,
     individually  or in the  aggregate,  represent a fundamental  change in the
     information set forth in the registration statement;

                                        5
<PAGE>

          (iii) to include any additional or changed material information on the
     plan of  distribution;  provided,  however,  that paragraphs  (A)(1)(i) and
     (A)(1)(ii)  do not apply if the  information  required  to be included in a
     post-effective  amendment  by those  paragraphs  is  contained  in periodic
     reports  filed by the  Registrant  pursuant  to Section 13 or 15 (d) of the
     Securities  Exchange Act of 1934 that are  incorporated by reference in the
     registration statement.

     (2) That, for the purpose of determining any liability under the Securities
Act of 1933,  each  such  post-effective  amendment  shall be deemed to be a new
registration  statement  relating to the  securities  offered  therein,  and the
offering of such  securities at that time shall be deemed to be the initial bona
fide offering thereof.

     (3) To remove from registration by means of a post-effective  amendment any
of the securities being registered which remain unsold at the termination of the
offering.

           (B) The undersigned  Registrant  hereby undertakes that, for purposes
of determining  any liability  under the Securities Act of 1933,  each filing of
the  Registrant's  annual  report  pursuant  to  Section  13(a)  or 15(d) of the
Securities  Exchange  Act of 1934  that is  incorporated  by  reference  in this
registration  statement  shall  be  deemed  to be a new  registration  statement
related to the securities  offered therein,  and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.

           (C) The undersigned  Registrant  hereby  undertakes that,  insofar as
indemnification  for liabilities arising under the Securities Act of 1933 may be
permitted to  directors,  officers  and  controlling  persons of the  Registrant
pursuant to the provisions  described in Item 6 of this registration  statement,
or  otherwise,  the  Registrant  has been  advised  that in the  opinion  of the
Securities and Exchange Commission such indemnification is against public policy
as expressed in the Act and is,  therefore,  unenforceable.  In the event that a
claim for  indemnification  against such liabilities  (other than the payment by
the  Registrant  of  expenses  incurred  or  paid  by  a  director,  officer  or
controlling  person of the Registrant in the  successful  defense of any action,
suit or proceeding) is asserted by such director,  officer or controlling person
in connection with the securities being registered,  the Registrant will, unless
in the  opinion  of its  counsel  the matter  has been  settled  by  controlling
precedent,  submit to a court of appropriate  jurisdiction  the question whether
such  indemnification by it is against public policy as expressed in the Act and
will be governed by the final adjudication of such issue.


                                        6
<PAGE>



                                    SIGNATURE

     Pursuant to the  requirements of the Securities Act of 1933, the Registrant
certifies  that it has  reasonable  grounds to believe  that it meets all of the
requirements  of  filing  on Form  S-8 and has  duly  caused  this  registration
statement to be signed on its behalf by the undersigned,  in the city of Orange,
State of California on May 17, 2000.


                                            CAPCO ENERGY INC.

                                               /s/ Ilyas M. Chaudhary
                                          By:-------------------------
                                               Ilyas M Chaudhary
                                               President and
                                               Chief Executive Officer


     Pursuant  to  the   requirements  of  the  Securities  Act  of  1933,  this
Registration Statement was signed by the following persons in the capacities and
on the dates indicated.

     Signatures                      Title                       Date
     ----------                      -----                       ----

/s/ Ilyas Chaudhary             Chairman of the Board,         June 15, 2000
--------------------            President and Chief
Ilyas Chaudhary                 Executive Officer
                                (Principal Executive Officer)


/s/ Dennis R. Staal             Chief Financial Officer        June 15, 2000
--------------------            (Principal Financial and
Dennis R. Staal                 Accounting Officer)


/s/ Irwin M. Kaufman            Director                       June 15, 2000
--------------------
Irwin M. Kaufman


/s/ William J. Hickey           Director                       June 15, 2000
---------------------
William J. Hickey

                                       7

<PAGE>

                                  EXHIBIT INDEX

         The following Exhibits are filed as part of this registration statement
pursuant to Item 601 of Regulation S-B and are specifically  incorporated herein
by this reference:

Exhibit Number
In Registration
Statement                         Description
---------------        -------------------------------

4.1        Articles of  Incorporation  of the Company (filed as Exhibit 4 to the
           Company's  Registration  Statement number 2-73529, and all amendments
           and reports filed for the purpose of updating the  description of the
           Articles of Incorporation).

4.2        By-Laws  of  the  Company  (filed  as  Exhibit  5  to  the  Company's
           Registration Statement number 2-73529, and all amendments and reports
           filed for the purpose of updating the description of the By-Laws).

5          Opinion of White & Case LLP, as to  the  validity  of  the securities
           registered hereunder.

10.1       Business Consulting Contract with Marquette Ventures LLC

10.2       Amendment to Business Consulting Contract with Marquette Ventures LLC

10.3       Payment for services agreement with Walton C. Vance

10.4       Payment for services agreement with John R. Aitken

23.1       Consent  of  White & Case  LLP  (set  forth  in  the opinion filed as
           Exhibit 5 to this Registration Statement).

23.2       Consent  of  Glenn,  Burdette, Phillips &  Bryson,  Certified  Public
           Accountants.

23.3       Consent of William G. Lajoie, P.C.
[{"type": "S-8", "sequence": "1", "filename": "0001.txt", "description": "S-8 REGISTRATION STATEMENT", "secsgml_size_bytes": 15045}]
{"company-data": {"conformed-name": "CAPCO ENERGY INC", "cik": "0000354767", "assigned-sic": "1311", "irs-number": "840846529", "state-of-incorporation": "CO", "fiscal-year-end": "0531"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-39668", "film-number": "657451"}, "business-address": {"street1": "2922 EAST CHAPMAN AVENUE", "street2": "SUITE 202", "city": "ORANGE", "state": "CA", "zip": "92869", "phone": "7142888230"}, "mail-address": {"street1": "216 16TH ST STE 730", "city": "DENVER", "state": "CO", "zip": "80202"}, "former-company": {"former-conformed-name": "ALFA RESOURCES INC", "date-changed": "19920703"}}
As filed with the Securities and Exchange Commission on June 16, 2000
                                                         Reg. No. 333-_______
===============================================================================

                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                    FORM S-8
                             REGISTRATION STATEMENT
                                    UNDER THE
                             SECURITIES ACT OF 1933

                               CAPCO ENERGY, INC.
             (Exact Name of Registrant as Specified in its Charter)

               Colorado                                 84-0846529
    (State or Other Jurisdiction of                  (IRS Employer ID No.)
    Incorporation or Organization)

                            2922 E. Chapman, Ste. 202
                            Orange, California 92869
                    (Address of Principal Executive Offices)

                          BUSINESS CONSULTING CONTRACTS
                            (Full Title of the Plans)

                                 Dennis R. Staal
                             Chief Financial Officer
                            2922 E. Chapman, Ste. 202
                            Orange, California 92869
                     (Name and Address of Agent for Service)

                                 (714) 288-8230
          (Telephone Number, Including Area Code, of Agent for Service)

                         CALCULATION OF REGISTRATION FEE

                                   Proposed          Proposed
   Title of                         Maximum           Maximum        Amount of
Securities to     Amount to be    Offering Price      Aggregate     Registration
be Registered      Registered       Per Share      Offering Price     Fee (1)
-------------------------------------------------------------------------------
Options/Common       500,000         $1.00          $500,000.00       $132.00
Stock

Options/Common       500,000         $1.50          $750,000.00       $198.00
Stock

Common Stock          35,000         $1.00           $35,000.00         $9.24

-------------------------------------------------------------------------------
      Total        1,035,000          N/A          $1,285,000.00      $339.24
-------------------------------------------------------------------------------

(1)  Calculated  pursuant to Rule 457(h) under the  Securities  Act of 1933,  as
     amended.
PART I

              INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

ITEM 1.    Plan Information.*

ITEM 2.    Registrant Information and Employee Plan Annual Information.*

------------
*       Information  required by Part I to be  contained  in the  Section  10(a)
        prospectus is omitted from the registration statement in accordance with
        Rule 428 under the Securities  Act of 1933, as amended,  and the Note to
        Part I of Form S-8.

                                       2
PART II
               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 3.    Incorporation of Documents by Reference.

     The following  documents  previously filed by Capco Energy,  Inc. (formerly
Alfa  Resources,   Inc.)  (the  "Company")  with  the  Securities  and  Exchange
Commission are incorporated herein by reference:

          (a) The  Company's  annual  report on Form  10-KSB for the fiscal year
     ended May 31, 1999;

          (b) All other reports of the Company  filed  pursuant to Section 13(a)
     or 15(d) of the Securities Exchange Act of 1934, as amended,  since the end
     of the fiscal year covered by the report described in (a) above;

          (c) The Company's Registration Statement number 2-73529 in which there
     is described the terms,  rights and provisions  applicable to the Company's
     outstanding  Common  Stock,  and all  amendments  and reports filed for the
     purpose of updating that description; and

          (d) All  documents  subsequently  filed  by the  Company  pursuant  to
     Sections 13 (a), 13 (c), 14 and 15 (d) of the  Securities  and Exchange Act
     of 1934,  as  amended,  prior to the filing of a  post-effective  amendment
     which  indicates  that  all  securities  offered  have  been  sold or which
     deregisters  all securities  then remaining  unsold,  shall be deemed to be
     incorporated  herein by  reference  and to be part  hereof from the date of
     filing of such documents.

ITEM 4.    Description of Securities.

           Not applicable.

ITEM 5.    Interests of Named Experts and Counsel.

           Not applicable.

                                        3
ITEM 6.    Indemnification of Directors and Officers.

     Section  7-109-101,  et seq.,  of the  Colorado  Business  Corporation  Act
generally  provides that a Corporation  may indemnify its  directors,  officers,
employees,  fiduciaries and agents against  liabilities and reasonable  expenses
incurred in connection with any threatened,  pending,  or completed action, suit
or proceeding,  whether formal or informal (a "Proceeding"),  by reason of being
or  having  been a  director,  officer,  employee,  fiduciary  or  agent  of the
corporation, if such person acted in good faith and reasonably believed that his
conduct, in his official capacity, was in the best interests of the corporation,
and in all other cases his conduct was at least not opposed to the corporation's
best interests.  In the case of a criminal  proceeding,  the director,  officer,
employee,  fiduciary  or agent  must have no  reasonable  cause to  believe  his
conduct was unlawful.  Under Colorado Law, the  corporation  may not indemnify a
director, officer, employee,  fiduciary or agent in connection with a Proceeding
by or in the right of the  corporation if the director is adjudged liable to the
corporation,  or in a Proceeding  in which the  director,  officer,  employee or
agent is adjudged liable for an improper personal benefit.

     The Company's Article of Incorporation and By-Laws provide that the Company
shall  indemnify its officers and directors to the full extent  permitted by the
law. The  indemnification  provisions in the Company's By-Laws are substantially
similar to the provisions of Section 7-109-101,  et seq. The Company has entered
into  agreements  to provide  indemnification  for the  Company's  directors and
certain officers  consistent with the Company's  Articles of  Incorporation  and
By-Laws.

ITEM 7.    Exemption from Registration Claimed.

           Not applicable.

                                        4
ITEM 8.    Exhibits.

Exhibit
Number                   Title
------                   -----

4.1        Articles of  Incorporation  of the Company (filed as Exhibit 4 to the
           Company's  Registration  Statement number 2-73529, and all amendments
           and reports filed for the purpose of updating the  description of the
           Articles of Incorporation).

4.2        By-Laws  of  the  Company  (filed  as  Exhibit  5  to  the  Company's
           Registration Statement number 2-73529, and all amendments and reports
           filed for the purpose of updating the description of the By-Laws).

5          Opinion of White & Case LLP, as to  the  validity  of  the securities
           registered hereunder.

10.1       Business Consulting Contract with Marquette Ventures LLC

10.2       Amendment to Business Consulting Contract with Marquette Ventures LLC

10.3       Payment for services agreement with Walton C. Vance

10.4       Payment for services agreement with John R. Aitken

23.1       Consent  of  White & Case  LLP  (set  forth  in  the opinion filed as
           Exhibit 5 to this Registration Statement).

23.2       Consent  of  Glenn,  Burdette, Phillips &  Bryson,  Certified  Public
           Accountants.

23.3       Consent of William G. Lajoie, P.C.

Item 9.    Undertakings.

     The undersigned Registrant hereby undertakes:

     (A) (1) To file, during any period in which offers or sales are being made,
a post-effective amendment to this registration statement:

          (i) to include  any  prospectus  required by Section 10 (a) (3) of the
     Securities Act of 1933;

          (ii)  to  reflect  in  the  prospectus  any  facts  or  events  which,
     individually  or in the  aggregate,  represent a fundamental  change in the
     information set forth in the registration statement;

                                        5
(iii) to include any additional or changed material information on the
     plan of  distribution;  provided,  however,  that paragraphs  (A)(1)(i) and
     (A)(1)(ii)  do not apply if the  information  required  to be included in a
     post-effective  amendment  by those  paragraphs  is  contained  in periodic
     reports  filed by the  Registrant  pursuant  to Section 13 or 15 (d) of the
     Securities  Exchange Act of 1934 that are  incorporated by reference in the
     registration statement.

     (2) That, for the purpose of determining any liability under the Securities
Act of 1933,  each  such  post-effective  amendment  shall be deemed to be a new
registration  statement  relating to the  securities  offered  therein,  and the
offering of such  securities at that time shall be deemed to be the initial bona
fide offering thereof.

     (3) To remove from registration by means of a post-effective  amendment any
of the securities being registered which remain unsold at the termination of the
offering.

           (B) The undersigned  Registrant  hereby undertakes that, for purposes
of determining  any liability  under the Securities Act of 1933,  each filing of
the  Registrant's  annual  report  pursuant  to  Section  13(a)  or 15(d) of the
Securities  Exchange  Act of 1934  that is  incorporated  by  reference  in this
registration  statement  shall  be  deemed  to be a new  registration  statement
related to the securities  offered therein,  and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.

           (C) The undersigned  Registrant  hereby  undertakes that,  insofar as
indemnification  for liabilities arising under the Securities Act of 1933 may be
permitted to  directors,  officers  and  controlling  persons of the  Registrant
pursuant to the provisions  described in Item 6 of this registration  statement,
or  otherwise,  the  Registrant  has been  advised  that in the  opinion  of the
Securities and Exchange Commission such indemnification is against public policy
as expressed in the Act and is,  therefore,  unenforceable.  In the event that a
claim for  indemnification  against such liabilities  (other than the payment by
the  Registrant  of  expenses  incurred  or  paid  by  a  director,  officer  or
controlling  person of the Registrant in the  successful  defense of any action,
suit or proceeding) is asserted by such director,  officer or controlling person
in connection with the securities being registered,  the Registrant will, unless
in the  opinion  of its  counsel  the matter  has been  settled  by  controlling
precedent,  submit to a court of appropriate  jurisdiction  the question whether
such  indemnification by it is against public policy as expressed in the Act and
will be governed by the final adjudication of such issue.

                                        6
SIGNATURE

     Pursuant to the  requirements of the Securities Act of 1933, the Registrant
certifies  that it has  reasonable  grounds to believe  that it meets all of the
requirements  of  filing  on Form  S-8 and has  duly  caused  this  registration
statement to be signed on its behalf by the undersigned,  in the city of Orange,
State of California on May 17, 2000.

                                            CAPCO ENERGY INC.

                                               /s/ Ilyas M. Chaudhary
                                          By:-------------------------
                                               Ilyas M Chaudhary
                                               President and
                                               Chief Executive Officer

     Pursuant  to  the   requirements  of  the  Securities  Act  of  1933,  this
Registration Statement was signed by the following persons in the capacities and
on the dates indicated.

     Signatures                      Title                       Date
     ----------                      -----                       ----

/s/ Ilyas Chaudhary             Chairman of the Board,         June 15, 2000
--------------------            President and Chief
Ilyas Chaudhary                 Executive Officer
                                (Principal Executive Officer)

/s/ Dennis R. Staal             Chief Financial Officer        June 15, 2000
--------------------            (Principal Financial and
Dennis R. Staal                 Accounting Officer)

/s/ Irwin M. Kaufman            Director                       June 15, 2000
--------------------
Irwin M. Kaufman

/s/ William J. Hickey           Director                       June 15, 2000
---------------------
William J. Hickey

                                       7
EXHIBIT INDEX

         The following Exhibits are filed as part of this registration statement
pursuant to Item 601 of Regulation S-B and are specifically  incorporated herein
by this reference:

Exhibit Number
In Registration
Statement                         Description
---------------        -------------------------------

4.1        Articles of  Incorporation  of the Company (filed as Exhibit 4 to the
           Company's  Registration  Statement number 2-73529, and all amendments
           and reports filed for the purpose of updating the  description of the
           Articles of Incorporation).

4.2        By-Laws  of  the  Company  (filed  as  Exhibit  5  to  the  Company's
           Registration Statement number 2-73529, and all amendments and reports
           filed for the purpose of updating the description of the By-Laws).

5          Opinion of White & Case LLP, as to  the  validity  of  the securities
           registered hereunder.

10.1       Business Consulting Contract with Marquette Ventures LLC

10.2       Amendment to Business Consulting Contract with Marquette Ventures LLC

10.3       Payment for services agreement with Walton C. Vance

10.4       Payment for services agreement with John R. Aitken

23.1       Consent  of  White & Case  LLP  (set  forth  in  the opinion filed as
           Exhibit 5 to this Registration Statement).

23.2       Consent  of  Glenn,  Burdette, Phillips &  Bryson,  Certified  Public
           Accountants.

23.3       Consent of William G. Lajoie, P.C.