PLS CPA, APROFESSIONAL CORPORATION
t 4725 Mercury Street #210 t SAN DIEGO t CALIFORNIA 92111 t
t TELEPHONE (858)722-5953 t FAX (858) 761-0341 t FAX (858) 433-2979
t E-MAIL firstname.lastname@example.org t
July 13, 2012
To Whom It May Concern:
We consent to the incorporation by reference in the registration statements on Form 10-K of Lisboa Leisure, Inc. of our report dated on July 13, 2012, with respect to the audited financial statements of Lisboa Leisure, Inc., included in Form 10-K for the year ended May 31, 2012.
Very truly yours,
/s/ PLS CPA
PLS CPA, A Professional Corp.
San Diego, CA 92111
Registered with the Public Company Accounting Oversight Board