Exhibit 23.1

                          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 *


November 14, 2013


To Whom It May Concern:

We consent to the  incorporation  by  reference in the Form 10K of Perkins Oil &
Gas,  Inc. of our report  dated  October 15,  2013,  with respect to the balance
sheets as of June 30, 2013 and 2012, and the related statements of income,  cash
flows, and  shareholders'  deficit for the fiscal years ended June 30, 2013, and
for the period  from May 25,  2012  (inception)  to June 30, 2013 and 2012 which
appears on Form 10-K/A amendment No 2 of Perkins Oil & Gas Inc.

Very truly yours,


/s/ PLS CPA
-------------------------------------
PLS CPA, A Professional Corp.

San Diego, CA. 92111



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