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