- Track your favorite companies
- Receive email alerts for new filings
- Personalized dashboard of news and more
- Access all data and search results
Content analysis
?Positive | ||
Negative | ||
Uncertain | ||
Constraining | ||
Legalese | ||
Litigous | ||
Readability |
H.S. freshman Avg
|
- 10-K Annual report
- 4.6 Fourth Supplemental Indenture
- 4.8 Supplemental Indenture
- 10.14 Subsidiary Guaranty Supplement
- 10.17 Security Agreement Supplement
- 10.19 Joinder Agreement to Loan & Security Agreement
- 10.23 Joinder and Supplement to Intercreditor Agreement
- 10.25 Trademark Security Agreement
- 10.26 Trademark Security Agreement
- 10.29 Patent Security Agreement
- 10.30 Patent Security Agreement
- 21.1 Subsidiaries of Registrant.
- 23.1 Consent of Independent Registered Public Accounting Firm.
- 31.1 Section 302 CEO Certification
- 31.2 Section 302 CFO Certification
- 32.1 Section 906 CEO Certification
- 32.2 Section 906 CFO Certification
Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Spectrum Brands, Inc.:
We consent to the incorporation by reference in the registration statement (No. 333-162057) on Form S-3, of Spectrum Brands, Inc. of our report dated December 14, 2010, with respect to the consolidated statements of financial position of Spectrum Brands, Inc. and subsidiaries (the Company) as of September 30, 2010 and September 30, 2009 (Successor Company), and the related consolidated statements of operations, shareholders’ equity (deficit) and comprehensive income (loss), and cash flows for the year ended September 30, 2010, the period August 31, 2009 to September 30, 2009 (Successor Company), the period October 1, 2008 to August 30, 2009, and the year ended September 30, 2008 (Predecessor Company), and the related financial statement schedule II, which report appears in the annual report on Form 10-K of Spectrum Brands, Inc.
Our report refers to explanatory paragraphs that describe the Successor Company’s adoption of the provisions of ASC Topic 852, “Reorganization” formerly American Institute of Certified Public Accountants’ Statement of Position 90-7, “Financial Reporting by Entities in Reorganization under the Bankruptcy Code”in 2009, and the adoption of the measurement date provision in conformity with ASC 715, “Compensation – Retirement Benefits” formerly FAS 158, “Employers’ Accounting for Defined Benefit Pension and other Postretirement Plans” in 2009.
/s/ KPMG LLP |
Atlanta, Georgia |
December 14, 2010 |