Attached files
| file | filename |
|---|---|
| 10-K - ZION OIL & GAS INC | v177590_10k.htm |
| EX-32.1 - ZION OIL & GAS INC | v177590_ex32-1.htm |
| EX-23.3 - ZION OIL & GAS INC | v177590_ex23-2.htm |
| EX-31.2 - ZION OIL & GAS INC | v177590_ex31-2.htm |
| EX-31.1 - ZION OIL & GAS INC | v177590_ex31-1.htm |
| EX-10.3 - ZION OIL & GAS INC | v177590_ex10-3.htm |
| EX-32.2 - ZION OIL & GAS INC | v177590_ex32-2.htm |
Exhibit
23.3
Consent
of Independent Registered Public Accounting Firm
The Board
of Directors
Zion Oil
& Gas, Inc.
We
consent to the incorporation by reference in the Registration Statement on Form
S-3 (File No. 333-148982) of Zion Oil & Gas, Inc .of our report
dated March 16, 2010, with respect to the balance sheets of Zion Oil &
Gas, Inc. (a development stage company) as of December 31, 2009 and 2008, and
the related statements of operations, stockholders' equity and cash flows for
each of the years then ended and for the period from April 6, 2000 (inception)
to December 31, 2009, and the effectiveness of internal control over financial
reporting as of December 31, 2009, which report appears in the December 31, 2009
Annual Report on Form 10-K of Zion Oil & Gas, Inc.,
Our
report dated March 16 2010 contains an explanatory paragraph that states that
Zion Oil & Gas Inc. is in the development stage and has no operating
revenue, limited capital resources and a loss from operations, all of which
raise substantial doubt about its ability to continue as a going
concern. The financial statements do not include any adjustments that
might result from the outcome of that uncertainty.
/s/
Somekh Chaikin
Certified
Public Accountants (Isr.)
A Member
of KPMG International
Tel Aviv
Israel
March 16,
2010