Consent of Independent Registered Public Accounting Firm
We hereby consent to the use of our report dated December 7, 2009, on the financial statements of Attune RTD (a development stage company) for the year ended December 31, 2008, the period from July 14, 2007 (Inception of Development Stage) to December 31, 2007, and the period from July 14, 2007 (Inception of Development Stage) to December 31, 2008, included herein on the registration statement of Attune RTD on Form S-1 Amendment No. 1, and to the reference to our firm under the heading “Experts” in the prospectus.
/s/ Salberg & Company, P.A.
SALBERG & COMPANY, P.A.
Boca Raton, Florida
February 9, 2010