Attached files

file filename
EX-31.1 - SECTION 302 CEO CERTIFICATION - CHARLES & COLVARD LTDexhibit311.htm
10-K - FORM 10-K - CHARLES & COLVARD LTDform10k.htm
EX-23.1 - CONSENT OF BDO USA, LLP - CHARLES & COLVARD LTDexhibit231.htm
EX-10.18 - SECOND LEASE AMENDMENT - CHARLES & COLVARD LTDexhibit1018.htm
EX-10.19 - THIRD LEASE AMENDMENT - CHARLES & COLVARD LTDexhibit1019.htm
EX-10.21 - BOARD COMPENSATION PROGRAM - CHARLES & COLVARD LTDexhibit1021.htm
EX-10.17 - FIRST LEASE AMENDMENT - CHARLES & COLVARD LTDexhibit1017.htm
EX-32.2 - SECTION 906 CFO CERTIFICATION - CHARLES & COLVARD LTDexhibit322.htm
EX-31.2 - SECTION 302 CFO CERTIFICATION - CHARLES & COLVARD LTDexhibit312.htm
EX-32.1 - SECTION 906 CEO CERTIFICATION - CHARLES & COLVARD LTDexhibit321.htm
Exhibit 23.2

Consent of Independent Registered Public Accounting Firm



To the Board of Directors and Shareholders of
Charles & Colvard, Ltd.
Morrisville, North Carolina


We consent to the incorporation by reference in, Registration Statement No. 333-43613, and Registration Statement No. 333-93211 of C3, Inc. on Form S-8 and in Registration Statement No. 333-151255 and Registration Statement No. 333-100883 of Charles & Colvard, Ltd. on Form S-8 of our report dated March 26, 2010, except as to the information dated May 14, 2010, relating to the financial statements of Charles & Colvard, Ltd., appearing in this Annual Report on Form 10-K of Charles & Colvard, Ltd. for the year ended December 31, 2010.

The financial statements for the year ended December 31, 2009, were previously reported on by Frazer Frost, LLP (“Frazer Frost”).  Frost, PLLC (“Frost”), one of the firms that had combined to form Frazer Frost, has resumed their operations as a separate entity as it existed prior to the combination.  Frost has assumed responsibility for the Frazer Frost audit of Charles & Colvard, Ltd. for the year ended December 31, 2009.





 
/s/ FROST, PLLC
 
Certified Public Accountants


Little Rock, Arkansas
March 29, 2011