Attached files

file filename
S-1/A - WISE SALES, INC. S-1/A, FOURTH AMENDMENT - WISE SALES, INC.wise_sales-s1a4.htm
EX-99.(I) - NOTE PAYABLE EXTENSION DATED JUNE 30, 2010 - WISE SALES, INC.exhibit_99-i.htm
EX-99.(K) - NOTE PAYABLE EXTENSION DATED OCTOBER 31, 2010 - WISE SALES, INC.exhibit_99-k.htm
EX-99.(J) - NOTE PAYABLE EXTENSION DATED OCTOBER 31, 2010 - WISE SALES, INC.exhibit_99-j.htm
EX-99.(G) - NOTE PAYABLE EXTENSION DATED MARCH 7, 2010 - WISE SALES, INC.exhibit_99-g.htm
EX-99.(H) - NOTE PAYABLE EXTENSION DATED APRIL 30, 2010 - WISE SALES, INC.exhibit_99-h.htm
EX-5 - OPINION OF JOSEPH L. PITTERA, ESQ. - WISE SALES, INC.exhibit_5.htm

EXHIBIT 23.1
 
 
SEALE AND BEERS, CPAs
PCAOB & CPAB REGISTERED AUDITORS
www.sealebeers.com
 
 
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 
 
 
We consent to the use, in the registration statement on Form S-1/A, of Wise Sales, Inc., of our report dated June 28, 2010 on our audit of the financial statements of Wise Sales, Inc. as of December 31 2009 and 2008, and the related statements of operations, stockholders' equity and cash flows from inception September 10, 2008 through December 31, 2009 and the reference to us under the caption "Experts."
 
 
 
 
 
 
 
/s/  Seale and Beers, CPAs

Seale and Beers, CPAs
Las Vegas, Nevada
January 5, 2011
 
 
 
 
 
 
 
 
 
 
 
Seale and Beers, CPAs PCAOB & CPAB Registered Auditors
50 S. Jones Blvd Suite 202 Las Vegas, NV 89107 Phone: (888) 727-8251 Fax: (888) 782-2351