Exhibit 23.2
PARKER RANDALL CF (H.K.) CPA LIMITED
Room 201, 2/F., Two Grand Tower, 625 Nathan Road, Kowloon. Tel : 35763455 Fax : 26251263
| To: | Richard I Anslow | |
| Attorney at Law | ||
| Anslow & Jaclin LLP | ||
| 195 Route 9 | ||
| South Manalapan | ||
| NJ 07726 | May 11, 2010 |
Dear Anslow,
We have reviewed the Form S-1 and the financial footnotes. No further comment is needed to be highlighted for your attention. We, as company's auditor, hereby make consent for the filing.
Best regards,
/s/ Parker Randall CF
Parker Randall CF (H.K.) CPA Limited