[BHZ LOGO]



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




We hereby  consent to the  inclusion of our report dated March 28, 2008,  except
for as to Note 9 which is as of March 4, 2009, on the balance sheets of American
Church  Mortgage  Company as of  December  31,  2007 and 2006,  and the  related
statements of  operations,  stockholders'  equity,  and cash flows for the years
then ended in Form S-11  Registration  Statement  of  American  Church  Mortgage
Company  dated on or about March 30, 2009 and to the reference to our Firm under
the caption "Experts" in the Prospectus included therein.




                                     /s/Boulay, Heutmaker, Zibell & Co. P.L.L.P.
                                     Certified Public Accountants


Minneapolis, Minnesota
March 30, 2009