GAGA [Le Gaga] S-8: (Original Filing)
[] [Our ref Direct tel Email JPT\657525\4511506v1 Le Gaga Holdings Limited 6 May 2011 Dear Sirs Le Gaga Holdings Limited Registration Statement on Form S-8 Registration Statement Shares Plans We have examined the Registration Statement on Form S-8 to be filed by Le Gaga Holdings Limited, a Cayman Islands exempted company incorporated with limited liability (the Le Gaga Holdings] [Consent of Independent Registered Public Accounting Firm The Board of Directors We consent to the use of our report dated September 7, 2010, with respect to the combined balance sheets of Le Gaga Holdings Limited and subsidiaries as of March 31, 2008, 2009 and 2010, and the related combined income statements, statements of comprehensive income, statements of changes in equity]