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S-1/A - AMENDMENT NO. 1 TO FORM S-1 - Modern PVC Incg6192.txt

                                                                    Exhibit 23.2

                                THOMAS J. HARRIS
                           CERTIFIED PUBLIC ACCOUNTANT
                          3901 STONE WAY N., SUITE 202
                                SEATTLE, WA 98103
                                  206.547.6050


                          REGISTERED AUDITOR'S CONSENT

I, Thomas J. Harris,  CPA, of 3901 Stone Way North,  Suite # 202,  Seattle,  WA.
98103,  do  hereby  consent  to the use of my report  dated May 10,  2012 on the
financial  statements  of Modern  PVC Inc.  as of January  31,  2012 and for the
period from inception July 12, 2011 to January 31, 2012, be included in and made
part  of  any  filing  to be  filed  with  the U.  S.  Securities  and  Exchange
Commission. I also consent to the use of my name in the Experts section of those
Forms.

Dated this 8th day of August, 2012.


/s/ Thomas J. Harris
---------------------------------
Thomas J. Harris
Certified Public Accountan