EXHIBIT 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the reference to our firm under the caption “Experts” and to the use of our report dated July 24, 2007 included in the Registration Statement on Form SB 2 and related Prospectus of Here Enterprises, Inc. for the registration of shares of its common stock.
/s/ MANNING ELLIOTT LLP | |
CHARTERED ACCOUNTANTS | |
Vancouver, Canada | |
September 10, 2007 |