Attached files
| file | filename |
|---|---|
| S-1/A - Freeze Tag, Inc. | v201749_s1a.htm |
| EX-5.1 - Freeze Tag, Inc. | v201749_ex5-1.htm |
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Freeze
Tag, Inc.:
We hereby
consent to the inclusion in this amended Registration Statement on
Form S-1/A-3 of our report dated August 13, 2010, except for Note13,
as to which the date is October 22, 2010, for Freeze Tag, Inc. relating to the
respective financial statements as of December 31, 2009 and 2008 and the
reference to our firm under the caption "Experts" in the amended Registration
Statement.
/s/
M&K CPAS, PLLC
Houston,
Texas
November
10, 2010