Attached files
Exhibit 23.2
Consent of Independent Registered Public Accounting Firm
Board of Directors
Dais Analytic Corporation
Odessa, Florida
As independent registered certified public accountants, we hereby consent to the use in Dais Analytic Corporations Form S-1 Registration Statement to be filed with the Securities Exchange Commission on or about February 14, 2011 of our Report of Independent Registered Public Accounting Firm dated March 23, 2009 covering the financial statements of Dais Analytic Corporation for the year ended December 31, 2008. We also consent to the reference to us under the heading Experts in such Registration Statement.
/s/ Pender Newkirk & Company LLP
Pender Newkirk & Company LLP
Certified Public Accountants
Tampa, Florida
February 14, 2011