[FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 GULF RESOURCES, INC. Delaware 13-3637458 (State of Incorporation) (I.R.S. Employer Identification Number) Level 11, Vegetable Building, Industrial Park of the East City Shouguang City , Shandong Province 262700 The People’s Republic of China Amended and Restated 2007 Equity Incentive Plan (Full title of the plan) Loeb & Loeb LLP 345] [November 2, 2015 Gulf Resources, Inc. Level 11, Vegetable Building, Industrial Park of the East City Shouguang City , Shandong Province 262700 The People’s Republic of China Ladies and Gentlemen: Based upon such examination and relying upon statements of fact contained in the documents which we have examined, when issued upon payment of the relevant exercise price or as otherwise] [INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT We consent to the incorporation by reference in this Registration Statement of Gulf Resources, Inc. and its subsidiaries (the “Company”) Morison Cogen LLP Bala Cynwyd, Pennsylvania October 30, 2015 EX-23.2 3 e614232_ex23-2.htm]