Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Registration Statement on Amendment No. 2 on Form F-1 to Form S-1 of our report dated December 28, 2007 (except for Note F, as to which the date is January 31, 2008), relating to the financial statements of North Asia Investment Corporation and to the reference to our Firm under the caption “Experts” in the Prospectus.

/s/ Rothstein, Kass & Company, P.C.

Roseland, New Jersey

March 20, 2008