Attached files

file filename
S-1 - FORM S-1 OF MODERN PVC, INC. - Modern PVC Incg5979.txt
EX-5.1 - OPINION & CONSENT OF COUNSEL - Modern PVC Incex5-1.txt
EX-3.2 - BYLAWS - Modern PVC Incex3-2.txt
EX-3.1 - ARTICLES OF INCORPORATION - Modern PVC Incex3-1.txt
EX-10.1 - AGREEMENT - Modern PVC Incex10-1.txt

                                                                    Exhibit 23.2

                                THOMAS J. HARRIS
                           CERTIFIED PUBLIC ACCOUNTANT
                          3901 STONE WAY N., SUITE 202
                                SEATTLE, WA 98103
                                  206.547.6050

                          REGISTERED AUDITOR'S CONSENT

I, Thomas J. Harris,  CPA, of 3901 Stone Way North,  Suite # 202,  Seattle,  WA.
98103,  do  hereby  consent  to the use of my report  dated May 10,  2012 on the
financial  statements  of Modern  PVC Inc.  as of January  31,  2012 and for the
period from inception July 12, 2011 to January 31, 2012, be included in and made
part  of  any  filing  to be  filed  with  the U.  S.  Securities  and  Exchange
Commission. I also consent to the use of my name in the Experts section of those
Forms.

Dated this 10th day of May, 2012.


/s/ Thomas J. Harris
--------------------------------
Thomas J. Harris
Certified Public Accountan