Attached files

file filename
S-1/A - FORM S-1/A2 REGISTRATION STATEMENT - Saleen Automotive, Inc.s1a2_s1z.htm
EX-5.1 - EXHIBIT 5.1 OPINION OF GARY B. WOLFF, P.C. - Saleen Automotive, Inc.s1a2_ex5z1.htm

PLS CPA, A PROFESSIONAL CORP.

t 4725 MERCURY STREET #210 t SAN DIEGO t CALIFORNIA 92111t

t TELEPHONE (858)722-5953 t FAX (858) 761-0341  t FAX (858) 433-2979

t E-MAIL changgpark@gmail.com t


Exhibit 23.1

____________________________________________________________________________________________________________



November 8, 2011



To Whom It May Concern:


We hereby consent to the use in this Registration Statement on Form S-1/Pre-Effective Amendment No.1 of our report dated August 18, 2011, relating to the financial statements of W-270, Inc. as of June 30, 2011, which appears in such Registration Statement. We also consent to the references to us under the headings “Experts” in such Registration Statement.




Very truly yours,


/s/ PLS CPA                        

PLS CPA, A Professional Corp.

 San Diego, CA 92111