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S-1/A - FORM S-1A REGISTRATION STATEMENT - San Lotus Holding Inclbsi_s1a4.htm









 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


March 13, 2012



U.S. Securities and Exchange Commission

Washington, DC 20549


Ladies and Gentlemen:


We hereby consent to the incorporation and use in this Registration Statement of Labor Smart Inc. on Form S-1 of our audit report, dated February 23, 2012,  relating to the accompanying audited financial statements (and related statements included there in) as of December 31, 2011 which appears in such Registration Statement.


We also consent to the reference to our Firm under the title “Interests of Named Experts and Counsel” in the Registration Statement S-1 and this Prospectus.




Sincerely,


/s/ De Joya Griffith & Company, LLC

De Joya Griffith & Company, LLC

March 13, 2012