Attached files
| file | filename |
|---|---|
| 10-K/A - Universal Bioenergy, Inc. | v167887_10ka.htm |
| EX-21 - Universal Bioenergy, Inc. | v167887_ex21.htm |
| EX-32.1 - Universal Bioenergy, Inc. | v167887_ex32-1.htm |
| EX-14.1 - Universal Bioenergy, Inc. | v167887_ex14-1.htm |
| EX-32.2 - Universal Bioenergy, Inc. | v167887_ex32-2.htm |
| EX-31.1 - Universal Bioenergy, Inc. | v167887_ex31-1.htm |
| EX-31.2 - Universal Bioenergy, Inc. | v167887_ex31-2.htm |
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the use in the Annual Report on Form 10-K/A of Universal Bioenergy,
Inc. (formerly Palomine Mining Inc.) of our Report Of Independent Registered
Public Accounting Firm, dated May 29, 2007, of the balance sheet as at January
31, 2007, and the related statements of operations, cash flows and stockholders’
equity (deficiency) for the year ended January 31, 2007, and for the cumulative
period from inception, August 13, 2004, to January 31,
2007.
|
Vancouver,
Canada
|
“Morgan
& Company”
|
|
December
21, 2009
|
Chartered
Accountants
|
