Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
United Refining Energy Corp.
New York, New York
We hereby consent to the use in the Prospectus constituting a part of this Registration Statement of our report dated November 30, 2007 relating to the financial statements of United Refining Energy Corp. (the “Company”), which is contained in that Prospectus. Our report contains an explanatory paragraph regarding uncertainties as to the ability of the Company to continue as a going concern.
/s/ BDO Seidman, LLP
BDO Seidman, LLP
New York, New York
December 10, 2007