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) 433-2979
                         * E-MAIL changgpark@gmail.com *

January 30, 2013

To Whom It May Concern:

We hereby consent to the use in this  Registration  Statement on Form S-1 of our
report dated October 31, 2012,  relating to the financial  statements of Perkins
Oil & Gas  Inc.  as of  June  30,  2012,  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
----------------------------
PLS CPA, A Professional Corp.
San Diego, CA 92111