Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to incorporate by reference in this Amendment No. 1 to the Registration Statement on Form S-3 of our report dated March 11, 2009 relating to the financial statements of SmartHeat, Inc. (the “Company”) which appear in the Company’s Annual Report on Form 10-K for the year ended December 31, 2008. We also consent to the reference to us under the heading “Experts” in this Registration Statement.
Goldman Parks Kurland Mohidin LLP
Encino, California
