Attached files
| file | filename |
|---|---|
| S-1 - S-1 REGISTRATION STATEMENT - TOA Optical Tech, Inc. | toaoopticals1.htm |
| EX-5.1 - LEGAL OPINION LETTER - TOA Optical Tech, Inc. | opinion_letter.htm |
| EX-23.2 - CONSENT - MESSINEO & CO - TOA Optical Tech, Inc. | consent_messineo.htm |
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation in this Registration Statement on Form S-1 of our report dated September 19, 2014 with respect to the audited consolidated financial statements of TOA Optical Tech, Inc. for the years ended July 31, 2014 and 2013.
We also consent to the references to us under the heading “Experts” in such Registration Statement.
/s/ MaloneBailey, LLP
www.malonebailey.com
Houston, Texas
November 10, 2014