Attached files

file filename
EX-31 - EX-31.1 SECTION 302 CERTIFICATION - American Smooth Wave Ventures, Inc.amsmooth10ka123110ex311.htm
EX-32 - EX-32.1 SECTION 906 CERTIFICATION - American Smooth Wave Ventures, Inc.amsmooth10ka123110ex321.htm
EX-31 - EX-31.2 SECTION 302 CERTIFICATION - American Smooth Wave Ventures, Inc.amsmooth10ka123110ex312.htm
10-K/A - DECEMBER 31, 2009 10K/A - American Smooth Wave Ventures, Inc.amsmooth10ka123110.htm

Exhibit 23.1


Sam Kan & Company

[amsmooth10ka123110ex231001.jpg]

1151 Harbor Bay Pkwy., Suite 101

Alameda, CA 94502 Phone: 510.517.7874 Fax: 866.848.1224  

http://www.skancpa.com

 

 

 

 




__________________________________________________________________________________




We consent to the incorporation by reference in the Registration Statements on Forms S-1 of American Smooth Wave Ventures, Inc. of our reports dated March 29, 2010, with respect to the financial statements of American Smooth Wave Ventures, Inc. included in this Report on Form S­1 for the period from the date of inception on July 11, 2008 to December 31, 2009.









/s/ Sam Kan & Company

Firm’s Manual Signature

 

Alameda, CA

City, State

 

December 17, 2010

Date