 | Derek J. Mullan, Q.C. | R. Stuart Wells | M. Douglas Howard | W.W. Lyall D. Knott, Q.C. | |
| William A. Ruskin | Patrick A. Williams | Alexander Petrenko | Bernard Pinsky | ||
| Roy A. Nieuwenburg | William C. Helgason | William D. Holder | Nigel P. Kent | ||
| Douglas W. Lahay | David W. Kington | Diane M. Bell | Anne L.B. Kober | ||
| R. Brock Johnston | Neil P. Melliship | Kenneth K.C. Ing | Darren T. Donnelly | ||
| Mark S. Weintraub | Kevin J. MacDonald | Don C. Sihota | R. Barry Fraser | ||
| James A. Speakman | Ethan P. Minsky | Brock H. Smith | Nicole M. Byres | ||
| Peter Kenward | D. Lawrence Munn | John C. Fiddick | R. Glen Boswall | ||
| Virgil Z. Hlus | Stewart L. Muglich | Samantha Ip | Jonathan L.S. Hodes | ||
| Mark J. Longo | Aaron B. Singer | L.K. Larry Yen | Amy A. Mortimore | ||
| Jane Glanville | Brent C. Clark | Conrad Y. Nest | Richard T. Weiland | ||
| Cam McTavish | Allyson L. Baker | Warren G. Brazier | Veronica P. Franco | ||
| Reply Attention of | William A. Ruskin | Krista Prockiw | Jeffrey F. Vicq | C. Michelle Tribe | James T. Bryce |
| Direct Tel. | 604.643.3101 | Valerie S. Dixon | Satinder K. Sidhu | Tasha L. Coulter | Vikram Dhir |
| EMail Address | war@cwilson.com | Adam M. Dlin | Rina J. Jaswal | Sarah W. Jones | Anna D. Sekunova |
| Our File No. | 37461-1 / CW3624929.1 | Jun Ho Song | Michal Jaworski | Jenny M. Kirkpatrick | Parveen B. Karsan |
| Shauna K.H. Towriss | Kyle M. Wilson | Jennifer R. Loeb | Heather M. Hettiarachchi | ||
| Eric T. Pau | Pratibha Sharma | Angela M. Blake | Seva Batkin | ||
August 12, 2010 BY MAIL | David A. Hunter | Victor S. Dudas | Craig V. Rollins | Rong (Lauren) Liang | |
| Of Counsel: James M. Halley Q.C. | |||||
| Associate Counsel: Michael J. Roman | |||||
Mr William L. MacDonald
MacDonald Tuskey Corporate & Securities Lawyers
Suite #1210, 777 Hornby Street
Vancouver, BC V6Z 1S4
Canada
TransAkt Ltd.
No. 3, Lane 141, Sec.3, Beishen Road
Shenkeng Township
Taipei County 222
Taiwan (R.O.C)
Dear Sirs:
| Re: | TransAkt Ltd (the “Company”) |
We refer to the Registration Statement on the Form S-4 dated August 12, 2010 to be filed by the Company with the Securities and Exchange Commission.
We hereby consent to the use of and reference to our firm name under the heading “Material Canadian Federal Tax Consequences” and “Legal Matters” in the Registration Statement on the Form S-4 to be filed by the Company with the Securities and Exchange Commission in connection with the continuation of the Company from Alberta to Nevada pursuant to theNevada Revised Statutes Chapter 78.
Yours truly,
/s/ CLARK WILSON LLP
Per:
WAR/war
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