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 *


May 31, 2013

To Whom It May Concern:

We  hereby  consent  to the use in this  Registration  Statement  on Form  S-1/A
Amendment No. 3 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
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PLS CPA, A Professional Corp.
San Diego, CA 92111



          Registered with the Public Company Accounting Oversight Board