[Letterhead of Spector & Wong, LLP]

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



Securities Exchange Commission
Washington, D.C. 20549

We consent to the use of our report dated January 28, 2008 on the
financial statements of Tri-Mark Mfg., Inc. for the years ended
December 31, 2007 and 2006.

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-1 of our report dated January 28, 2008 for the year
ended December 31, 2007 and to the reference to our Firm under the
heading "Experts" in this Registration Statement.




/s/SPECTOR & WONG, LLP
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Spector & Wong, LLP
Pasadena, California
February 27, 2008




	See accompanying summary of accounting policies
	and notes to financial statements.