Attached files

file filename
S-1/A - POWIN ENERGY CORPpowins1amendmentno2112009ctj.htm
EX-10.1 - LEASE UPDATE - POWIN ENERGY CORPex101.htm
EX-3.5 - BYLAWS - POWIN ENERGY CORPbylaws.htm
EX-3.6 - ARTICLES OF AMENDMENT - POWIN ENERGY CORPaaoidec1992.htm
EX-3.7 - CERTIFICATE OF AMENDMENT - POWIN ENERGY CORPaaoiuvcolor694.htm
EX-3.3 - ARTICLES OF INCORPORATION OF THE COMPANY (FKA GLOBAL TECHNOLOGY, INC.) - POWIN ENERGY CORPaoiglobalfeb85.htm
EX-3.4 - ARTICLES OF AMENDMENT - POWIN ENERGY CORPaaoiapril111988.htm
EX-10.2 - LEASE UPDATE - POWIN ENERGY CORPex102leaseupdate.htm
EX-4.1 - FORM OF WARRANT A - POWIN ENERGY CORPex41formofwarranta.htm
EX-5.1 - OPINION OF VINCENT & REES, L.C. - POWIN ENERGY CORPf51opinionlettervr.htm
EX-4.2 - FORM OF WARRANT B - POWIN ENERGY CORPex42formofwarrantb.htm
EX-10.4 - LEASE FOR POWIN CENTER - POWIN ENERGY CORPex104leaseagreement.htm
EX-10.3 - LEASE OF SANDBERG ROAD PROPERTY - POWIN ENERGY CORPex103thirdleaseamendment.htm
EX-4.3 - EXTENSION OF WARRANTS A AND B - POWIN ENERGY CORPextensionofcommonstockpurcha.htm
EX-99.1 - REGISTRATION FOR QBF, INC. - POWIN ENERGY CORPex99.htm
EX-10.12 - EMPLOYMENT AGREEMENT - RONALD HORNE - POWIN ENERGY CORPempagreement.htm
EX-14.1 - CODE OF ETHICS - POWIN ENERGY CORPf141codeofethics.htm
EX-10.7 - EMPLOYMENT AGREEMENT - ZAIXIANG FRED LIU - POWIN ENERGY CORPemploymentagreementfred.htm
EX-10.10 - BUSINESS LOAN AGREEMENT - QBF, INC/STERLING SAVINGS BANK - POWIN ENERGY CORPex1010changeinagreement.htm
EX-10.9 - BUSINESS LOAN AGREEMENT - POWIN/STERLING SAVINGS BANK - POWIN ENERGY CORPex109changeintermsagreement.htm
EX-10.8 - EMPLOYMENT AGREEMENT - JEANNE LIU - POWIN ENERGY CORPemploymentagreementforjeanne.htm
EX-21.2 - SUBSIDIARIES - POWIN ENERGY CORPsubsidiariesofthecompanyexhi.htm
EX-10.6 - EMPLOYMENT AGREEMENT - JOSEPH LU - POWIN ENERGY CORPemploymentagreementforjoseph.htm
EX-10.5 - TUALATIN PROPERTY LEASE - POWIN ENERGY CORPpowinbldg16twoyearleaseagree.htm
EX-2.1 - ARTICLES OF MERGER AND PLAN OF REORGANIZATION - POWIN ENERGY CORPpowinex211.htm
EX-10.11 - LEASE FOR PROPERTY USED BY QBF - POWIN ENERGY CORPex1011lease.htm

                              R.R. Hawkins & Associates International, a Professional Service Corporation


                                                    DOMESTIC & INTERNATIONAL BUSINESS CONSULTING

A superior method to building big business…”



 





CONSENT  OF  THE  INDEPENDENT  AUDITOR


As  the  independent  auditor  of Powin, Inc., I hereby consent to the incorporation by reference in this Form S-1 Statement of my report, relating to the  audited  financial  statements and financial statement schedules of Powin,  Inc.  as of  December 31, 2008 and 2007  and the related statements of operations, stockholders’ equity and cash flows for the year then ended.  My audit report dated June  7, 2009.





/S/ R. R. Hawkins and Associates International

December 4, 2009

Los Angeles, California





Corporate Headquarters

Indianapolis Office

5777 W. Century Blvd.  , Suite No. 1500

450 E. 96th Street, Suite No. 500

Los Angeles, CA 90045

Indianapolis, IN 46240

T: 310.553.5707  F: 310.553.5337

T: 317-581-6385 F: 317-581-6386

www.rrhawkins.com

www.rrhawkins.com