Attached files
Exhibit
23.2
Douglas
W. Child, CPA
Marty
D. Van Wagoner, CPA
J.
Russ Bradshaw, CPA
William
R. Denney, CPA
Russell
E. Anderson, CPA
Scott
L. Farnes
1284
W. Flint Meadow Dr. #D
Kaysville,
Utah 84037
Telephone
801.927.1337
Facsimile
801.927.1344
5296
S. Commerce Dr. #300
Salt
Lake City, Utah 84107
Telephone
801.281.4700
Facsimile
801.281.4701
Suite
B, 4F
North
Cape Commercial Bldg.
388
King’s Road
North
Point, Hong Kong
www.cpaone.net
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CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To
the Board of Directors
Worldwide
Energy & Manufacturing USA, Inc.
We
hereby consent to the incorporation by reference of our report dated April
5, 2009, except for note 17, which is dated August 18, 2009, with respect
to the financial statements of Worldwide Energy & Manufacturing USA,
Inc. appearing in the Annual Report on Form 10-K/A of Worldwide Energy
& Manufacturing USA, Inc. for the years ended December 31, 2008 and
2007, in the Registration Statement of Worldwide Energy &
Manufacturing USA, Inc. on Form S-1 to be filed on or about February 10,
2010. We also consent to the use of our name and the references
to us included in the Registration Statement.
/s/
Child, Van Wagoner & Bradshaw, PLLC
CHILD,
VAN WAGONER & BRADSHAW, PLLC
Salt
Lake City, Utah
February
10,
2010
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