DQ [DAQO NEW ENERGY] S-8:
[] [TABLE OF CONTENTS PARTIES 1 RECITALS 1 Section 1. Certain Definitions (a) ADR Register 1 (b) ADRs; Direct Registration ADRs 1 (c) ADS 1 (d) Custodian 1 (e) Deliver, execute, issue et al. 1] [Direct: +852 2801 6066 Cell: +852 9718 8740 E-mail: rthorp@thorpalberga.com Daqo New Energy Corp. 666 Longdu Avenue Wanzhou, Chongqing 404000 Peoples Republic of China 14 February 2011 Dear Sirs Daqo New Energy Corp. Company Registration Statement Shares Plan We have examined the Registration Statement on Form S-8 to be filed by Daqo New Energy Corp., a Cayman Islands exempted company] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated August 18, 2010 relating to the consolidated financial statements and the financial statement schedule of Daqo New Energy Corp. as of December 31, 2007, 2008 and 2009 and for the period from November 22, 2007]