Exhibit 99.4
KPMG LLP | |
Chartered Accountants | |
Suite 1500 Purdy's Wharf Tower I | Telephone (902) 492-6000 |
1959 Upper Water Street | Telefax (902) 429-1307 |
Halifax NS B3J 3N2 | www.kpmg.ca |
Canada |
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors of Gammon Lake Resources Inc.
We consent to the inclusion in this annual report on Form 40-F of:
our auditors' report dated April 2, 2007 on the consolidated balance sheets of Gammon Lake Resources Inc. ("the Company") as at December 31, 2006 and 2005, and the consolidated statements of operations and deficit and cash flows for the year ended December 31, 2006 and the five month period ended December 31, 2005
our Comments by Auditors for US Readers on Canada-US Reporting Differences, dated April 2, 2007
our auditors' report on reconciliation to United States GAAP dated April 2, 2007, prepared under Item 17 of Form 20-F
our auditors' report on reconciliation to United States GAAP dated April 4, 2007, prepared under Item 18 of Form 40-F
our Report of Independent Registered Public Accounting Firm dated April 2, 2007 on management's assessment of the effectiveness internal control over financial reporting as of April 2, 2007 and the effectiveness of internal control over financial reporting as of April 2, 2007 each of which is contained in this annual report on Form 40-F of the Company for the fiscal year ended December 31, 2006.
/s/ KPMG LLP
Chartered Accountants
Halifax, Canada
May 4, 2007