PLS CPA, A PROFESSIONAL CORP.
t 4725 MERCURY STREET #210t SAN DIEGOt CALIFORNIA 92111t
t TELEPHONE (858)722-5953t FAX (858) 761-0341 t FAX (858) 433-2979
t E-MAILchanggpark@gmail.comt
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May 4, 2012
To Whom It May Concern:
We hereby consent to the use in this Registration Statement on Form S-1/Amendment No. 5 of our report dated August 18, 2011, relating to the financial statements of W270, Inc. as of June 30, 2011, 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/PLS CPA
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PLS CPA, A Professional Corp.
San Diego, CA 92111
Registered with the Public Company Accounting Oversight Board