EXHIBIT 23.2
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            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We hereby  consent to the  inclusion in this Post  Effective  Amendment No. 1 to
Form S-11 of our report  dated March 31, 2009 on the balance  sheets of American
Church  Mortgage  Company as of  December  31,  2008 and 2007,  and the  related
statements of  operations,  stockholders'  equity,  and cash flows for the years
then ended, 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
December 28, 2009