Exhibit 23.3

                          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 S-1/A Amendment
No. 3 of our review  report  dated May 30, 2013,  with respect to the  unaudited
interim  financial  statements  of Perkins  Oil & Gas,  Inc.  included  in S-1/A
Amendment  No. 3 for the period  ended March 31,  2013.  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



          Registered with the Public Company Accounting Oversight Board