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S-1 - FORM S-1 - LINCOLN FLOORPLANNING CO., INC.forms1.htm

 

Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the foregoing Registration Statement on Form S-1 of our report dated June 1, 2010, relating to the combined balance sheets for Henan Kaifeng Desheng Boiler Co., Ltd. and Henan Desheng Boiler Installation Co., Ltd. as of December 31, 2008 and 2009 and the related combined statements of income and comprehensive income, changes in members' equity, and cash flows for the years ended December 31, 2007, 2008 and 2009.

We consent to the incorporation by reference in the foregoing Registration Statement on Form S-1 of our report dated September 16, 2010, relating to the balance sheets for Shandong Fuyuan Equipment Installation Co., Ltd. as of December 31, 2009 and the related statements of income and comprehensive income, changes in owners' equity, and cash flows for the year ended December 31, 2009.

We also consent to the reference to us under the heading "Experts" in such Registration Statement.

/s/ Bernstein &Pinchuk LLP

New York, New York
September 20, 2010