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 13, 2006 on our audit of the financial statements of 310 Holdings, Inc. as of October 31, 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 8, 2006

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