Exhibit 23.2

STEVENSON & COMPANY CPAS LLC A PCAOB Registered Accounting Firm  12421 N Florida Ave. Suite.113 Tampa, FL 33612   {813)443-0619

Consent of Independent Registered Public Accounting Firm

We consent to the inclusion in this Form S-1 Post-Effective Amendment 1 of our audit report dated December 16, 2016 relative to the financial statements of Killer Waves Hawaii, Inc. as of September 30, 2016 and 2015.

We also consent to the reference to our firm under the caption "Interest of Named Experts and Counsel" in such Registration Statement.

/s/ Stevenson & Company CPAS LLC

Stevenson & Company CPAS LLC

Tampa, Florida

December 21, 2016