Attached files

file filename
S-1/A - POWIN ENERGY CORPpowin_s1amendmentno57.htm
EX-10.14 - LETTER FROM STERLING BANK - POWIN ENERGY CORPsterling.htm
EX-5.1 - OPINION OF LEGAL COUNSEL - POWIN ENERGY CORPf51opinionlettervr.htm
EX-10.10 - BUSINESS LOAN AGREEMENT AND AMENDMENT: QBF AND STERLING - POWIN ENERGY CORPex1010changeinagreement.htm
EX-3.9 - RESTATED AND AMENDED BYLAWS - POWIN ENERGY CORPex39powinbylawsat20090215.htm
EX-10.9 - BUSINESS LOAN AGREEMENT AND AMENDMENT: POWIN AND STERLING BANK - POWIN ENERGY CORPex109changeintermsagreement.htm
EX-16.1 - LETTER FROM RR HAWKINS - POWIN ENERGY CORPex161letterfromrrhtosecdated.htm

                           

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   R.R. Hawkins & Associates International, a Professional Service Corporation


                                                   DOMESTIC & INTERNATIONAL BUSINESS CONSULTING

A superior method to building big business…”






CONSENT  OF  THE  INDEPENDENT  AUDITOR



Hawkins Accounting Inc., previously registered with the PCAOB, changed its name to R.R. Hawkins & Associates International- a Professional Service Corporation.  The name change was effective with the PCAOB on September 15, 2009.


As  the  independent  auditor  for  Powin Corporation, we hereby consent to the incorporation by reference in this Registration Statement on Form S-1 pursuant to the Securities Exchange Act of 1933, of our report, relating to the  audited  financial  statements of Powin Corporation as of December 31, 2008 and 2007, and the related statement of operations, stockholders’ equity and cash flow as of December 31, 2008, 2007, and 2006.  Our audit report is dated June 17, 2009.


We also consent to the reference to us under the heading Experts.

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 /s/ R. R. Hawkins & Associates International, Professional Service Corporation

Los Angeles, California




February 23, 2010





5777 W. Century Blvd.  , Suite No. 1500

Los Angeles, CA 90045

T: 310.553.5707  F: 310.553.5337

www.rrhawkins.com