[] [[Cozen O’Connor Letterhead] January 26, 2010 Board of Directors Andatee China Marine Fuel Services Corporation Dalian Ganjingzi District, Dalian Wan Lijiacun Unit C, No. 68 West Binhai Road, Xigang District Dalian People’s Republic of China Re: Registration Statement on Form S-1 Gentlemen: On the basis of the foregoing, and in reliance thereon, we are of the opinion that Very truly] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference and use in this Registration Statement on Form S-1 of our reports dated August 24, 2009 (except for the second paragraph of Note1, Note 2(x) and Note 19, as to which the date is November 6, 2009) relating to the combined and consolidated financial statements]