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Exhibit 15.2
462 7th Avenue
14th Floor
New York, NY 10018
P: (212) 302-7900
F: (212) 244-2932
www.aecpa.com
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statements on Forms S-8 (No. 333-65904 and No. 333-146265) and Forms F-3/A (No. 333-114504 and No. 333-130632) of ViryaNet Ltd. of our report dated July 15, 2010, relating to the financial statements of the Company included in this Annual Report on Form 20-F for the year ended December 31, 2009.
/s/ Arik Eshel, CPA & Assoc., PC
New York, NY, USA
July 15, 2010