- Track your favorite companies
- Receive email alerts for new filings
- Personalized dashboard of news and more
- Access all data and search results
- S-4 Registration of securities issued in business combination transactions
- 21.1 Subsidiaries of Clayton Acquisition Corporation
- 23.1 Consent of Pricewaterhousecoopers LLP
- 23.2 Consent of Grant Thornton LLP
- 23.3 Consent of Altschuler, Melvoin and Glasser LLP
- 23.4 Consent of Hausser + Taylor, LLC
- 23.5 Consent of Murray Wells Wendeln & Robinson Cpas, Inc.
- 99.1 Consent of Craig T. Bouchard to Be Named As a Director Nominee
- 99.2 Consent of Albert G. Adkins to Be Named As a Director Nominee
- 99.3 Consent of James L. Bowen to Be Named As a Director Nominee
- 99.4 Consent of Clark Burrus to Be Named As a Director Nominee
- 99.5 Consent of C. Frederick Fetterolf to Be Named As a Director Nominee
- 99.6 Consent of James V. Koch to Be Named As a Director Nominee
- 99.7 Consent of George Munoz to Be Named As a Director Nominee
- 99.8 Consent of Joseph Peduzzi to Be Named As a Director Nominee
- 99.9 Consent of James A. Todd to Be Named As a Director Nominee
- 99.10 Consent of Lynn R. Williams to Be Named As a Director Nominee
- 99.11 Consent of Ubs Securities LLC
- COVER Cover
- 9 Oct 07 Registration of securities issued in business combination transactions (amended)
- 11 Sep 07 Registration of securities issued in business combination transactions (amended)
- 9 Aug 07 Registration of securities issued in business combination transactions (amended)
- 10 May 07 Registration of securities issued in business combination transactions
Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We have issued our report dated May 7, 2007, accompanying the consolidated balance sheets of Esmark Incorporated and Subsidiaries (“Successor” or the “Company”) as of December 31, 2006 and 2005, and the consolidated statements of income and comprehensive income, stockholders’ equity, and cash flows of the Company for the years ended December 31, 2006, 2005 and for the period from November 9, 2004 through December 31 2004, and the consolidated statements of income and comprehensive income, members’ equity and cash flows of Esmark LLC and Subsidiaries (“Predecessor” or the “LLC”) for the period from January 1, 2004 through November 8, 2004, contained in the Registration Statement on Form S-4 and Prospectus of Clayton Acquisition Corporation. We consent to the use of the aforementioned report in the Registration Statement and Prospectus, and to the use of our name as it appears under the caption “Experts.”
/s/ GRANT THORNTON LLP |
Chicago, Illinois |
May 9, 2007 |