Attached files

file filename
S-1/A - FORM S-1/A4 REGISTRATION STATEMENT - Saleen Automotive, Inc.s1a4_s1z.htm
EX-5.1 - EXHIBIT 5.1 LEGAL OPINION - Saleen Automotive, Inc.s1a4_ex5z1.htm
EX-99.2 - EXHIBIT 99.2B ESCROW AGREEMENT - Saleen Automotive, Inc.s1a4_ex99z2.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


April 13, 2012



To Whom It May Concern:


We hereby consent to the use in this Registration Statement on Form S-1/Pre-effective Amendment No. 4 of our report dated August 18, 2011, relating to the financial statements of W270, 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





Registered with the Public Company Accounting Oversight Board