Attached files
| file | filename |
|---|---|
| EX-5 - EXHIBIT 5 - Seals Entertainment Corp | v316702_ex5.htm |
| EX-3.3 - EXHIBIT 3.3 - Seals Entertainment Corp | v316702_ex3-3.htm |
| EX-3.1 - EXHIBIT 3.1 - Seals Entertainment Corp | v316702_ex3-1.htm |
| EX-3.2 - EXHIBIT 3.2 - Seals Entertainment Corp | v316702_ex3-2.htm |
| EX-23.2 - EXHIBIT 23.2 - Seals Entertainment Corp | v316702_ex23-2.htm |
| EX-99.1 - EXHIBIT 99.1 - Seals Entertainment Corp | v316702_ex99-1.htm |
| S-1 - FORM S-1 - Seals Entertainment Corp | v316702_s1.htm |
June 21, 2012
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
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 Seals Entertainment Corporation (fka Global Smart Energy, Inc). on Form S-1 of our audit report, dated March 30, 2012 relating to the accompanying balance sheets as of December 31, 2011 and 2010, and the related statements of operations, stockholders’ deficit, and cash flows for the years ended December 31, 2011 and 2010 and from inception (May 23, 2007) through 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.
De Joya Griffith & Company, LLC
/s/ De Joya Griffith & Company, LLC
Henderson, NV
June 21, 2012