Attached files
| file | filename |
|---|---|
| S-1/A - HARRISON VICKERS & WATERMAN INC | v198264_s1a.htm |
| EX-5.2 - HARRISON VICKERS & WATERMAN INC | v198264_ex5-2.htm |
Exhibit
23.1
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the inclusion in this
Pre-Effective Amendment No. 2 to the Registration Statement on Form S-1 filed
with the SEC on October 13, 2010 (the "Registration Statement") of our report
dated September 30, 2010, relating to the consolidated balance sheets of Sharp
Performance, Inc. ( a development stage company) (“the Company"), as of June 30,
2010 and 2009 and the related statement of operations, changes in stockholders'
deficiency and cash flows for the years ended June 30, 2010 and 2009 and for the
period from June 5, 2008 (inception) to June 30, 2010 which report includes an
explanatory paragraph as to an uncertainty with respect to the Company's ability
to continue as a going concern, appearing in the Prospectus, which is a part of
such Registration Statement. We also consent to the reference to our
firm under the caption "Experts" in such Registration Statement.
/s/Bernstein &
Pinchuk LLP
New York,
NY
October
13, 2010