Exhibit 23.2

erence]

Consent of Independent Registered Public Accounting Firm

To the Board of Directors

of REGI U.S., Inc.

We consent to the use of our report dated July 18, 2008 on the financial statements of REGI U.S., Inc. as of April 30, 2008 that are included in the Company’s Form 10-K, which is included, by reference in the Company’s Form S-8.

Dated this 13th day of August, 2009.

/s/ ‘Smythe Ratcliffe LLP”

SMYTHE RATCLIFFE LLP

Chartered Accountants

Vancouver, Britsh Columbia