EXHIBIT 23.2
INDEPENDENT AUDITORS’ CONSENT
To the Board of Directors
and Stockholders
HQ Sustainable Maritime Industries, Inc.
and Subsidiaries
Seattle, WA
As successor by merger, effective October 1, 2009, of the registered public accounting firm Rotenberg & Co. LLP, we hereby consent to the incorporation by reference in this Registration Statement of HQ Sustainable Maritime Industries, Inc. and Subsidiaries on Form S-3 of our report dated March 27, 2008, on the consolidated balance sheets of HQ Sustainable Maritime Industries, Inc. and Subsidiaries as of December 31, 2007 and 2006, and consolidated statements of operations and cash flows for the years then ended which have been included in the Form 10-K, as amended, for the year ended December 31, 2008, and to the reference to us under the heading “Experts” in the Prospectus, which is part of this Registration Statement.
| | | | |
/s/ EFP Rotenberg, LLP | | | | |
EFP Rotenberg, LLP | | | | |
Rochester, New York | | | | |
January 5, 2010 | | | | |