Chang G. Park, CPA, Ph. D.
t 2667 CAMINO DEL RIO SOUTH PLAZA Bt t SAN DIEGOt t CALIFORNIA 92108t t
t TELEPHONE (858)722-5953t t FAX (858) 761-0341 tt FAX (858) 764-5480
t E-MAILchanggpark@gmail.comt t
July 27, 2010
To Whom It May Concern:
We hereby consent to the use in this Registration Statement on Form S-1 of our report dated July 27, 2010, relating to the financial statements of Lisboa Leisure, Inc. for the period from May 19, 2010 (inception) through May 31, 2010, which appears in such Registration Statement. We also consent to the references to us under the headings “Experts” in such Registration Statement.
Very truly yours,
/s/ Chang G. Park
____________________________
Chang G. Park, CPA
Member of the California Society of Certified Public Accountants
Registered with the Public Company Accounting Oversight Board