Attached files

file filename
S-1 - FORM S1 - L & L ENERGY, INC.forms-1llfhfinal.htm
EX-21 - EX. 21.1 - L & L ENERGY, INC.exhibit21.htm
EX-10 - EX. 10.24 - L & L ENERGY, INC.ex1024dapuan.htm
EX-10 - EX. 10.23 - L & L ENERGY, INC.ex1023sutsong.htm
EX-23 - EX. 23.2 - L & L ENERGY, INC.exhibit232consentrp.htm
EX-23 - EX. 23.3 - L & L ENERGY, INC.ex233consentfordapuan.htm
EX-23 - EX. 23.3 - L & L ENERGY, INC.ex233consentforsutsong.htm
EX-5 - EX. 5.1 - L & L ENERGY, INC.exhibit51rplegalopinion.htm
EX-10 - EX. 10.22 - L & L ENERGY, INC.ex1022-entrustagreementlland.htm
EX-10 - EX. 10.21 - L & L ENERGY, INC.ex1021sharedepositoryagreeme.htm
EX-10 - EX. 10.20 - L & L ENERGY, INC.ex1020sharedepositoryagreeme.htm
EX-10 - EX. 10.18 - L & L ENERGY, INC.ex1018-translationcooperativ.htm
EX-10 - EX. 10.19 - L & L ENERGY, INC.ex1019-agencyagreementforthe.htm

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     We consent to use, in the Registration Statement on Form S-1 of L & L Energy Inc. (formerly L & L International Holdings, Inc.), of our report dated August 11, 2009 on our audits of the financial statements of L & L Energy Inc. (formerly L & L International Holdings, Inc.) as of April 30, 2009 and 2008 and the results of their operations and cash flows for the years then ended.

/s/ Kabani & Company, Inc.

Certified Public Accountants

Los Angeles, California

January 5, 2010