SEC Info - Ocean Electric Inc. - ‘SB-2’ on 12/21/06

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Ocean Electric Inc. – ‘SB-2’ on 12/21/06 – EX-23

On: Thursday, 12/21/06, at 2:37pm ET · Accession #: 313368-6-225 · File #: 333-139552

  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

12/21/06  Ocean Electric Inc.               SB-2                   5:644K                                   ABS Industries Inc/DE

Registration of Securities by a Small-Business Issuer — Form SB-2
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: SB-2        Registration of Securities by a Small-Business      HTML    307K 
                          Issuer                                                 
 2: EX-3.(I)    Articles of Incorporation/Organization or By-Laws   HTML     23K 
 3: EX-3.(II)   Articles of Incorporation/Organization or By-Laws   HTML     82K 
 4: EX-5        Opinion re: Legality                                HTML     13K 
 5: EX-23       Consent of Experts or Counsel                       HTML      8K

EX-23 — Consent of Experts or Counsel

This exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

MOORE & ASSOCIATES, CHARTERED
	ACCOUNTANTS AND ADVISORS
		PCAOB REGISTERED

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use, in the registrations statement on Form SB-2 of New Era Marketing Inc, of our report dated November 7, 2006 on our audit of the financial statements of Royal Equine Alliance Corporation as of September 30, 2006, and the related statements of operations, stockholders’ equity and cash flows for the year then ended, and the reference to us under the caption “Experts.”

/s/ Moore & Associates, Chartered

Moore & Associates Chartered

Las Vegas, Nevada

December 20, 2006

2675 S. Jones Blvd. Suite 109, Las Vegas, NV 89146 (702)253-7511 Fax (702)253-7501

Dates Referenced Herein

This ‘SB-2’ Filing	Date	Other Filings

Filed on:	12/21/06	None on these Dates
	12/20/06
	11/7/06
	9/30/06
		List all Filings

2 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/30/21  Umbra Companies, Inc.             S-1                    4:809K                                   GlobalOne Filings Inc/FA
 1/24/07  SEC                               UPLOAD¶    10/21/17    1:67K  Umbra Companies, Inc.

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Filing Submission 0000313368-06-000225 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)