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- S-4 Registration of securities issued in business combination transactions
- 3.1 Cert. of Incorporation of Burlington Coat Factory Investments Holdings, Inc.
- 3.47 Certificate of Incorporation of Burlington Coat Factory Warehouse Corporation
- 3.264 Articles of Organization of Burlington Coat Factory of Hawaii, LLC
- 3.265 Operating Agreement of Burlington Coat Factory of Hawaii, LLC
- 3.266 Articles of Organization of Burlington Coat Factory of Montana, LLC
- 3.267 Operating Agreement of Burlington Coat Factory of Montana, LLC
- 3.268 Cert. of Incorporation Burlington Coat Factory Warehouse Edgewater Park, Inc.
- 3.269 Bylaws of Burlington Coat Factory Warehouse of Edgewater Park, Inc.
- 3.270 Certificate of Organization Burlington Coat Factory of Puerto Rico, LLC
- 3.271 Operating Agreement of Burlington Coat Factory of Puerto Rico, LLC
- 3.272 Articles of Organization of Burlington Coat Factory of South Dakota, LLC
- 3.273 Operating Agreement of Burlington Coat Factory of South Dakota, LLC
- 3.274 Articles of Organization of Burlington Coat Factory of Vermont, LLC
- 3.275 Operating Agreement of Burlington Coat Factory of Vermont, LLC
- 3.276 Articles of Incorporation of BCF Cards, Inc.
- 3.277 Bylaws of BCF Cards, Inc.
- 5.1 Opinion of Kirkland & Ellis LLP
- 23.1 Consent of Deloitte & Touche LLP
- 25.1 Statement of Eligibilty of Trustee on Form T-1
- 99.1 Form of Letter of Transmittal
- 19 Oct 11 Registration of securities issued in business combination transactions (amended)
- 28 Sep 11 Registration of securities issued in business combination transactions (amended)
- 19 Aug 11 Registration of securities issued in business combination transactions (amended)
- 15 Jul 11 Registration of securities issued in business combination transactions
- 11 Jan 07 Registration of securities issued in business combination transactions (amended)
- 11 Jan 07 Registration of securities issued in business combination transactions (amended)
- 29 Dec 06 Registration of securities issued in business combination transactions (amended)
EXHIBIT 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the use in this Registration Statement on Form S-4 of our report dated April 14, 2011 relating to the consolidated financial statements and financial statement schedule of Burlington Coat Factory Investments Holdings, Inc. (which report expresses an unqualified opinion on the consolidated financial statements and financial statement schedule and includes an explanatory paragraph relating to the adoption of new guidance on the accounting for uncertainty in income taxes effective June 3, 2007), appearing in the Prospectus, which is part of this Registration Statement.
We also consent to the reference to us under the heading “Experts” in such Prospectus.
/s/ Deloitte & Touche LLP
Parsippany, New Jersey
July 15, 2011