Exhibit 23.2
The Law Offices of Thomas C. Cook, Ltd.
500 N. Rainbow Blvd., Suite 300
Las Vegas, Nevada 89107
(702) 221-1925
January 25, 2010
U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
PTS, Inc.- Form S-8
Gentlemen:
I have acted as counsel to PTS, Inc., a Nevada corporation (the “Company”), in connection with its Registration Statement Post Effective Amendment No. 1 to Form S-8 relating to the registration of 1,300,000,000 shares of its common stock, (“Incentive Shares”), par value $0.00001 per Incentive Share, which are issuable pursuant to the Company’s Employee Stock Incentive Plan for the Year 2005. I hereby consent to all references to my firm included in this Registration Statement, including the opinion of legality.
Very truly yours,
/s/ Thomas C. Cook
Thomas C. Cook, Esq.
