Exhibit 23.2

                         [LETTERHEAD OF M&K CPAS, PLLC]


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the  incorporation in this  Registration  Statement on Form
S-1/A,  Amendment  No. 1, of our report  dated July 13, 2011 of Penola Inc.  (An
Exploration Stage Company)  relating to the financial  statements as of February
28,  2011,  and the  reference  to our firm under the caption  "Experts"  in the
Registration Statement.


/s/ M&K CPAS, PLLC
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www.mkacpas.com
Houston, Texas

September 23, 2011