ex_232morelliconsent1.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

EX-23 19 ex_232morelliconsent1.htm ex_232morelliconsent1.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

PAULA S. MORELLI, CPA P.C.
21 MARTHA STREET
FREEPORT, NY 11520
(516) 378-4258

CONSENT OF INDEPENDENT CERTIFIED PUBLICACCOUNTANT

To the Board of Directors
Element92 Resources Corp.

I consent to the inclusion in this Form S-1 of my report relating to the financial statements of Element92 Resources Corp.

Paula S. Morelli, CPA P.C.

Freeport, New York

July 8, 2008