EXHIBIT 23.2
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DATE:
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March 28, 2012
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OUR REF:
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51467
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TO:
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PricewaterhouseCoopers
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FROM:
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Tel Aviv
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| RE: Consent Bay Heart Ltd. |
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statement on Forms S-8, (File No. 333-61895, File No. 333-55970) and Forms S-3, (File No. 333-140968, File No. 333-140969 and , File No. 333-140974) of our report dated February 14, 2012 relating to the financial information of Bay Heart Ltd. which appears in this Form 10-K of Ampal – American Israel Corporation .
Signed by:
Brightman Almagor Zohar & Co.
Certified Public Accountants
Haifa, Israel, March 28, 2012