Exhibit 23.5
| CLARK WILSON LLP | | | | Reply Attention of | Ethan P. Minsky | | Clark Wilson LLP |
| | | | | Direct Tel. | 604.643.3151 | | Barristers & Solicitors |
| | | | | Email Address | epm@cwilson.com | | Patent & Trade-mark Agents |
| | | | | | | | 800-885 W Georgia Street |
| | | | | | | | Vancouver, BC V6C 3H1 |
| | | | | | | | Tel. 604.687.5700 |
| | | | | | | | fax 604.687.6314 |
| | | | | | | | |
March 15, 2007
BY FAX
| Gallagher, Briody & Butler | | |
| 155 Village Boulevard, 2nd Floor | | |
| Princeton, NJ 08540 | | |
Attention: Kevin Briody, Esq.
Dear Sirs:
| Re: Consent to Use of Opinion with SB-2 Registration Statement |
We refer to our opinion dated of even date herewith (the “Opinion”) pertaining to the validity of securities issued by SmarTire Systems Inc. (“SmarTire”) following its recent continuation from the Yukon Territory to British Columbia. We hereby consent to your filing the Opinion with the Securities and Exchange Commission ( the “SEC”) in connection with, or as an exhibit to, an amended SB-2 registration statement that you are in the process of filing with the SEC for and on behalf of SmarTire.
Yours truly,
CLARK WILSON LLP
Per:
/s/Ethan Minsky
Ethan P. Minsky
EPM/epm
cc: Mr. Jeff Finkelstein
