Attached files
| file | filename |
|---|---|
| 10-K - 10-K - P&F INDUSTRIES INC | a2198175z10-k.htm |
| EX-21 - EX-21 - P&F INDUSTRIES INC | a2198175zex-21.htm |
| EX-31.1 - EX-31.1 - P&F INDUSTRIES INC | a2198175zex-31_1.htm |
| EX-32.1 - EX-32.1 - P&F INDUSTRIES INC | a2198175zex-32_1.htm |
| EX-31.2 - EX-31.2 - P&F INDUSTRIES INC | a2198175zex-31_2.htm |
| EX-32.2 - EX-32.2 - P&F INDUSTRIES INC | a2198175zex-32_2.htm |
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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in Forms S-8 (File No. 333-22047 and File No. 333-90562) of P&F Industries, Inc. of our report dated April 26, 2010 relating to the consolidated financial statements of P&F Industries, Inc. as of December 31, 2009 and 2008, and for the years then ended included in this Annual Report on Form 10-K for the year ended December 31, 2009.
/s/
J.H. Cohn LLP
Jericho, New York
April 26, 2010
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM