Exhibit 23.2

                          PLS CPA, A PROFESSIONAL CORP.
          * 4725 MERCURY STREET #210 * SAN DIEGO * CALIFORNIA 92111 *
        * TELEPHONE (858) 722-5953 * FAX (858) 761-0341 * FAX (858) 443-2979
                         * E-MAIL changgpark@gmail.com *


September 24, 2012

To Whom It May Concern:

We hereby  consent to the use in this  Registration  Statement on Form S-1/A4 of
our report  dated  February 9, 2012,  relating to the  financial  statements  of
FreeFlow,  Inc. as of December  31,  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





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