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MOORE & ASSOCIATES, CHARTERED | ||
ACCOUNTANTS AND ADVISORS | ||
PCAOB REGISTERED |
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the use, in the registrations statement on Form SB-2 of New Era Marketing Inc, of our report dated March 6, 2007 on our audit of the financial statements of Royal Equine Alliance Corporation as of December 31, 2006, and the related statements of operations, stockholders’ equity and cash flows for the year then ended, and the reference to us under the caption “Experts.”
/s/ Moore & Associates, Chartered
Moore & Associates Chartered
Las Vegas, Nevada
March 14, 2007
2675 S. Jones Blvd. Suite 109, Las Vegas, NV 89146 (702)253-7511 Fax (702)253-7501