MADSEN & ASSOCIATES, CPA’s INC. | 684 East Vine St. #3 |
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the use, in the prospectus of Lions Gate Lighting Corp. and Subsidiary, of our report dated May 12, 2006 accompanying the consolidated financial statements of Lions Gate Lighting Corp. and Subsidiary for the period from inception of May 2, 2005 to February 28, 2006 which is part the registration statement on From SB-2 and to the reference to us under the heading “Experts” in the registration statement.
January 5, 2007
/s/ Madsen & Associates, CPA’s Inc.
Madsen & Associates, CPA’s Inc.