MEISTER SEELIG & FEIN LLP
May 31, 2011
Board of Directors
Excel Corporation
1384 Broadway, 17th Floor
New York, New York 10018
Re: Excel Corporation
We hereby consent to the discussion in the Registration Statement of our opinion, to the filing of our opinion as an exhibit to the Registration Statement, and to the references to our firm under the caption “Interest of Named Experts and Counsel” in the Registration Statement.
Sincerely,
/s/ MEISTER SEELIG & FEIN LLP