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- S-4/A Registration of securities issued in business combination transactions
- 3.1 Certificate of Incorporation of Hexion U.S. Finance Corp.
- 3.2 Bylaws of Hexion U.S. Finance Corp.
- 3.3 Memorandum of Association of Hexion Nova Scotia Finance, Ulc
- 3.4 Articles of Association of Hexion Nova Scotia Finance, Ulc
- 3.5 Certificate of Incorporation of Hexion Specialty Chemicals
- 3.7 Certificate of Incorporation of BDS Two, Inc.
- 3.8 Bylaws of BDS Two, Inc.
- 3.9 Certificate of Incorporation of Borden Chemical Investments, Inc.
- 3.10 Bylaws of Borden Chemical Investments, Inc.
- 3.11 Certificate of Incorporation of Borden Chemical Foundry, Inc.
- 3.12 Bylaws of Borden Chemical Foundry, Inc.
- 3.13 Certificate of Incorporation of HSC Capital Corporation
- 3.14 Bylaws of HSC Capital Corporation
- 3.15 Certificate of Incorporation of Lawter International Inc.
- 3.16 Bylaws of Lawter International Inc.
- 3.17 Certificate of Incorporation of Borden Chemical International, Inc.
- 3.18 Bylaws of Borden Chemical International, Inc.
- 3.19 Certificate of Incorporation of Bakelite North America Holding Company
- 3.20 Bylaws of Bakelite North America Holding Company
- 3.21 Certificate of Incorporation of Bakelite Epoxy Polymers Corporation
- 3.22 Bylaws of Bakelite Epoxy Polymers Corporation
- 3.23 Certificate of Incorporation of Oilfield Technology Group, Inc.
- 3.24 Bylaws of Oilfield Technology Group, Inc.
- 3.25 Certificate of Formation of Hexion Ci Holding Company
- 3.26 Limited Liability Company Agreement of Hexion Ci Holding Company
- 4.27 Second Supplemental Indenture
- 4.28 Second Supplemental Indenture
- 4.29 Third Supplemental Indenture
- 4.30 Third Supplemental Indenture
- 4.31 Third Supplemental Indenture
- 5.1 Opinion of O'melveny & Myers LLP
- 5.2 Opinion of Connell Foley LLP
- 5.3 Opinion of Stewart Mckelvey Stirling Scales
- 12.1 Statement Regarding Computation of Ratios
- 21.1 List of Subsidiaries of the Registrant
- 23.1 Consent of Deloitte & Touche LLP
- 23.2 Consent of Pricewaterhousecoopers LLP
- 23.3 Consent of Pricewaterhousecoopers LLP
- 23.4 Consent of Pricewaterhousecoopers Aktiengesellschaft
- 25.1 Form T-1
- 99.1 Consent of Nigel D.T. Andrews
- 99.2 Consent of David C. House
- 99.3 Letter of Transmittal
- 99.4 Notice of Guaranteed Delivery
- 99.5 Letter to Brokers
- 99.6 Letter to Clients
- 30 Mar 10 Registration of securities issued in business combination transactions
- 17 Apr 07 Registration of securities issued in business combination transactions
- 30 Jun 06 Registration of securities issued in business combination transactions
- 28 Dec 05 Registration of securities issued in business combination transactions (amended)
- 14 Feb 05 Registration of securities issued in business combination transactions
Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the use in this Amendment No. 1 to Registration Statement No. 333-122826 on Form S-4 of (1) our report dated March 19, 2004, except for Note 24, as to which the date is August 5, 2004 (which report expresses an unqualified opinion and includes an explanatory paragraph referring to the adoption of Statement of Financial Accounting Standards No. 142) relating to the consolidated financial statements of Borden Chemical, Inc. as of December 31, 2003 and 2002, and for each of the three years in the period ended December 31, 2003, (2) our report dated April 24, 2005, except for the effects of Notes 20 and 21, as to which the dates are April 27, 2005 and August 18, 2005, respectively (which report expresses an unqualified opinion and includes an explanatory paragraph regarding the restatement of the balance sheet) relating to the consolidated financial statements of Borden Chemical, Inc. as of December 31, 2004, and for the period from August 12, 2004 to December 31, 2004, not presented separately herein, (3) our report dated March 24, 2005, except for the effects of Note 18, as to which the date is August 18, 2005 (which report expresses an unqualified opinion and includes an explanatory paragraph referring to the adoption of Statement of Financial Accounting Standards No. 142) relating to the consolidated/combined financial statements of Borden Chemical Canada, Inc. and Affiliates, all such reports appearing in the Prospectus, which is part of this Registration Statement, and (4) our report dated March 19, 2004, relating to the financial statement schedule of Borden Chemical, Inc. appearing elsewhere in this Registration Statement.
We also consent to the reference to us under the heading “Experts” in such Prospectus.
Deloitte & Touche LLP
Columbus, Ohio
December 23, 2005