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EXHIBIT 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in Forms S-8 (File No. 333-22047 and File No. 333-90562) of P&F Industries, Inc. of our report dated March 29, 2013 relating to the consolidated financial statements of P&F Industries, Inc. and Subsidiaries as of December 31, 2012 and 2011, and for the years then ended included in this Annual Report of P&F Industries, Inc. on Form 10-K for the year ended December 31, 2012.
/s/ CohnRezick LLP
Jericho, New York
March 29, 2013