May 23, 2007
U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
Wataire International, Inc. – Form S-8 Registration Statement
Dear Sir/Madame:
We hereby consent to the incorporation by reference, in this Form S-8 Registration Statement pertaining to a Compensation Agreement with Cucoloris Films, Inc., of our report to the Stockholders dated January 5, 2007, except as to Note 11 which is as of January 12, 2007 relating to the consolidated financial statements of Wataire International, Inc., which appear in their Annual Report on Form 10-KSB for the year ended September 30, 2006.
Yours truly
AMISANO HANSON
“Amisano Hanson”
Chartered Accountants
Endnotes
TERRYAMISANO LTD.
AMISANOHANSON
KEVINHANSON, CA
CHARTEREDACCOUNTANTS
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