Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the use in this Amendment No. 3 to Registration Statement No. 333-149673 on Form S-11 of our report dated April 25, 2008 relating to the balance sheet of Galiot Capital Corporation 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.
New York, NY
June 18, 2008