EXHIBIT 23.2
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CONSENT OF INDEPENDENT REGISTERED ACCOUNTING FIRM
We consent to the incorporation by reference in this registration statement of Xodtec LED, Inc. on Form S-8, of our report dated July 15, 2010 for the years ended February 28, 2010 and February 28, 2009, appearing in the annual report Form 10-K filed on July 19, 2010, pursuant to Section 13 and 15(d) of the Securities Exchange Act of 1934, as amended, of Xodtec LED, Inc.
/s/ Simon & Edward, LLP
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Simon & Edward, LLP
August 23, 2010