DAIS Corp - FORM S-1 - EX-23.2 - CONSENT OF PENDER, NEWKIRK & COMPANY LLP, CERTIFIED PUBLIC ACCOUNTANTS - February 14, 2011

Attached files

file filename
S-1 - FORM S-1 - DAIS Corpds1.htm
EX-23.1 - CONSENT - DAIS Corpdex231.htm
EX-4.22 - THIRD AMENDMENT TO UNSECURED PROMISSORY NOTE FROM PLATINUM-MONTAUR - DAIS Corpdex422.htm
EX-4.25 - FORM OF NON-QUALIFIED OPTION AGREEMENT -2009 LONG TERM INCENTIVE PLAN - EMPLOYEE - DAIS Corpdex425.htm
EX-4.24 - FORM OF NON-QUALIFIED STOCK OPTION AGREEMENT - 2009 LONG TERM INCENTIVE PLAN - DAIS Corpdex424.htm
EX-4.23 - THIRD AMENDMENT TO UNSECURED PROMISSORY NOTE FROM RBC CAPITAL MARKETS - DAIS Corpdex423.htm

Exhibit 23.2

Consent of Independent Registered Public Accounting Firm

Board of Directors

Dais Analytic Corporation

Odessa, Florida

As independent registered certified public accountants, we hereby consent to the use in Dais Analytic Corporation’s Form S-1 Registration Statement to be filed with the Securities Exchange Commission on or about February 14, 2011 of our Report of Independent Registered Public Accounting Firm dated March 23, 2009 covering the financial statements of Dais Analytic Corporation for the year ended December 31, 2008. We also consent to the reference to us under the heading “Experts” in such Registration Statement.

/s/ Pender Newkirk & Company LLP

Pender Newkirk & Company LLP

Certified Public Accountants

Tampa, Florida

February 14, 2011

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