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Filing tables
Filing exhibits
- S-4 Registration of securities issued in business combination transactions
- 3.3 Aq Holdings, Inc. Amended and Restated Certificate of Incorporation
- 3.4 Aq Holdings, Inc. By-laws
- 3.5 Aquaria, Inc. Second Amended & Restated Articles of Incorporation
- 3.6 Aquaria, Inc. Amended and Restated By-laws
- 3.7 Aquarium Systems Inc. Certificate of Incorporation
- 3.8 Aquarium Systems Inc. By-laws
- 3.9 DB Online, LLC Articles of Organization
- 3.10 DB Online, LLC Operating Agreement
- 3.11 Ground Zero Inc. Articles of Incorporation
- 3.12 Ground Zero, Inc By-laws
- 3.13 Ib Nitrogen Inc. Certificate of Incorporation
- 3.14 Ib Nitrogen Inc. By-laws
- 3.15 Jungletalk International, Inc. Certificate of Incorporation
- 3.16 Jungletalk International, Inc. By-laws
- 3.17 Nu-gro America Corp. Certificate of Incorporation
- 3.18 Nu-gro America Corp. By-laws
- 3.19 Nu-gro Technologies, Inc. Certificate of Incorporation
- 3.20 Nu-gro Technologies, Inc. By-laws
- 3.21 Nu-gro Us Holdco Corporation Certificate of Incorporation
- 3.22 Nu-gro Us Holdco Corporation By-laws
- 3.23 Perfecto Holding Corp. Fourth Amended and Restated Certificate of Incorporation
- 3.24 Perfecto Holding Corp Amended and Restated By-laws
- 3.25 Perfecto Manufacturing, Inc. Certificate of Incorporation
- 3.26 Perfecto Manufacturing, Inc. By-laws
- 3.27 Pets 'N People, Inc. Articles of Incorporation
- 3.28 Pets 'N People, Inc. By-laws
- 3.33 Schultz Company Amended Articles of Incorporation
- 3.34 Schultz Company By-laws
- 3.35 Southern California Foam, Inc. Articles of Incorporation
- 3.36 Southern California Foam, Inc. By-laws
- 3.37 Sylorr Plant Corp. Certificate of Incorporation
- 3.38 Sylorr Plant Corp. By-laws
- 3.39 Tetra Holdings (Us), Inc. Certificate of Incorporation
- 3.40 Tetra Holdings (Us), Inc. By-laws
- 3.41 United Industries Corporation Amended and Restated Certificate of Incorporation
- 3.42 United Industries Corporation By-laws
- 3.43 United Pet Group, Inc. Amended and Restated Certificate of Incorporation
- 3.44 United Pet Group, Inc. Amended and Restated By-laws
- 3.45 Willinger Bros., Inc. Certificate of Incorporation
- 3.46 Willinger Bros., Inc. By-laws
- 3.47 WPC Brands, Inc. Third Amended and Restated Articles of Incorporation
- 3.48 WPC Brands, Inc. By-laws
- 5.1 Opinion of Skadden, Arps, Slate, Meagher & Flom LLP
- 5.2 Opinion of James T. Lucke, SR. Vice Pres., Secretary and Gen. Counsel of Rayovac
- 5.3 Opinion of Thompson Coburn LLP
- 5.4 Opinion of Foley & Lardner LLP.
- 5.5 Opinion of Cades Schutte LLP
- 12.1 Statement of Computation of Ratio of Earnings to Fixed Charges
- 21.1 List of Subsidiaries
- 23.1 Consent of KPMG LLP
- 23.2 Consent of Pricewaterhousecoopers LLP Auditores Independentes
- 23.3 Consent of Pricewaterhousecoopers LLP (Relating to United Industries Corp)
- 23.4 Consent of Pricewaterhousecoopers LLP (Relating to United Pet Group)
- 23.5 Consent of Ernst & Young LLP (Relating to Nu-gro Corporation)
- 23.6 Consent of KPMG LLP (Relating to Tetra Holding (Us), Inc. and Subsidiary)
- 25.1 Form T-1 U.S. Bank National Association
- 99.1 Form of Letter of Transmittal
- 99.2 Form of Notice of Guaranteed Delivery
- 99.3 Form of Letter to Brokers, Dealers, Commercial Banks, Trust Cos. and Others
- 99.4 Form of Letter to Clients
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External links
EXHIBIT 23.3
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration Statement on Form S-4 of Spectrum Brands, Inc. of our report dated March 30, 2005 relating to the financial statements of United Industries Corporation and its subsidiaries, which appears in the Current Report on Form 8-K of Rayovac Corporation dated April 27, 2005. We also consent to the references to us under the heading “Experts” in such Registration Statement.
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
St. Louis, Missouri
June 3, 2005