[Amendment No. 3 FORM F-1 AND POST-EFFECTIVE AMENDMENT NO. 1 ON FORM F-1 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SGOCO Technology, Ltd. Cayman Islands 3663 N/A (State or other jurisdiction (Primary Standard Industrial (I.R.S. Employer of incorporation or organization) Classification Code Number) Identification Number) SGOCO Technology Park, Luoshan Jinjiang City, Fujian, China 362200 +86 (595)] [29 September 2010 Matter No.: 874949 Doc Ref: 339874 852 2842 9530 Richard.Hall@conyersdill.com SGOCO Technology, Ltd. SGOCO Technology Park Loushan, Jinjiang City, Fujian People’s Republic of China 362200 Dear Sirs, Re: SGOCO Technology, Ltd. (the “Company”) For the purposes of giving this opinion, we have examined and relied upon copies of the following documents: (i) the Registration Statement; (ii) a] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Post-Effective Amendment No. 3 on Form F-1 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] [Consent of Independent Registered Public Accounting Firm To the Board of Directors SGOCO Technology Ltd. and subsidiaries We consent to the use of our report dated February 12, 2010, with respect to the consolidated balance sheets of SGOCO Technology Ltd. and Subsidiaries (the “Company”) as of December 31, 2009, 2008 and 2007, and the related consolidated statements of income and]