Attached files

file filename
EX-3.1 - ARTICLES OF INCORPORATION - WALLEO INC.walleo3.htm
EX-23.1 - CONSENT OF AUDITOR - WALLEO INC.walleoconsentetter07312017s1.htm
EX-10.1 - CONSULTING AGREEMENT - WALLEO INC.consultingagreement_sept15.htm
EX-5.1 - OPINION & CONSENT OF COUNSEL - WALLEO INC.exs1ltrwalleoexhibit51.htm
EX-3.2 - BYLAWS - WALLEO INC.bylawswalleoinc.htm
S-1 - FORM S-1 OF WALLEO INC. - WALLEO INC.s1_walleo.htm







Exhibit 23.2




PLS CPA, A PROFESSIONAL CORP.

t 4725 MERCURY STREET #210 t SAN DIEGO t CALIFORNIA 92111t

t TELEPHONE (858)722-5953 t FAX (858) 761-0341  t FAX (858) 433-2979

t E-MAIL changgpark@gmail.com t



January 24, 2018



To Whom It May Concern:


We hereby consent to the use in this Registration Statement on Form S-1 of our report dated December 21, 2017, relating to the financial statements of Walleo, Inc. which appears in such Registration Statement. We also consent to the references to us under the headings “Experts” in such Registration Statement.




Very truly yours,


/s/PLS CPA

____________________________                                               

     PLS CPA, A Professional Corp.

     San Diego, CA 92111





Registered with the Public Company Accounting Oversight Board