[] [21 February 2011 Matter No.:875380 Doc Ref: 353799 852 2842 9530 Richard.Hall@conyersdill.com SGOCO Group, Ltd. SGOCO Technology Park Loushan, Jinjiang City, Fujian People’s Republic of China 362200 Dear Sirs, Re: SGOCO Group, Ltd. (the “Company”) We have acted as special Cayman legal counsel to the Company in connection with the issue by the Company of up to 1,225,585 ordinary shares,] [Consent of Independent Registered Public Accounting Firm To the Board of Directors of SGOCO Group, Ltd.: incorporation by reference in the prospectus constituting a part of this Registration Statement on Form S-8 to the We consent to the /s / Frazer Frost, LLP Brea, California February 22, 2011 EX-23.2 3 v212182_ex23-2.htm] [Consent of Independent Registered Public Accounting Firm We consent to the use in this Registration Statement on Form S-8 of our report dated January 22, 2010, relating to the balance sheets of Hambrecht Asia Acquisition Corp. as of June 30, 2009 and December 31, 2008 and 2007, and the related statements of operations and cash flows for the six months]