Attached files

file filename
10-K/A - AMENDMENT NO. 1 TO THE ANNUAL REPORT - First National Energy Corp.fnec_10ka.htm
EX-31.2 - CERTIFICATION - First National Energy Corp.fnec_ex312.htm
EX-32.2 - CERTIFICATION - First National Energy Corp.fnec_ex322.htm
EX-32.1 - CERTIFICATION - First National Energy Corp.fnec_ex321.htm
EX-31.1 - CERTIFICATION - First National Energy Corp.fnec_ex311.htm
EX-21 - SUBSIDIARIES OF THE REGISTRANT - First National Energy Corp.fnec_ex21.htm
 
Exhibit 23.1
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The undersigned, Schwartz Levitsky Feldman LLP, hereby consents to the use of our name and the use of our opinion dated April 12, 2010, on the consolidated financial statements of First National Energy Corporation (the “Company”) included in its amended Annual Report on Form 10-K/A being filed by the Company, for the fiscal year ended December 31, 2009.

         
 
   
/s/ Schwartz, Levitsky, Feldman, LLP
 
 
   
Schwartz, Levitsky, Feldman, LLP
 
 
   
 
 
Toronto, Ontario        
January 4, 2011, 2010