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Filing tables
Filing exhibits
- S-4/A Registration of securities issued in business combination transactions
- 5.1 Opinion of Pillsbury Winthrop Shaw Pittman LLP.
- 5.2 Opinion of Harlan M. Hatfield, Esq., General Council of Headwaters Incorporated.
- 5.3 Opinion of Braun Kendrick Finkbeiner P.L.C.
- 5.4 Opinion of Wegman, Hessler & Vanderburg.
- 5.5 Opinion of Duane Morris LLP.
- 5.6 Opinion of Rogers, Townsend & Thomas, PC.
- 8.1 Tax Opinion of Pillsbury Winthrop Shaw Pittman LLP.
- 23.1 Consent of Bdo Seidman, LLP.
- 23.2 Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm.
- 99.1 Form of Letter of Transmittal.
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Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Headwaters Incorporated
South Jordan, Utah
We hereby consent to the incorporation by reference in this Amendment No. 1 to the Registration Statement on Form S-4 of our reports dated November 20, 2009, relating to the consolidated financial statements and the effectiveness of Headwaters Incorporated’s internal control over financial reporting, appearing in the Company’s Annual Report on Form 10-K for the year ended September 30, 2009.
We also consent to the reference to us under the caption “Experts” in this Amendment No. 1 to the Registration Statement on
Form S-4.
/s/ BDO Seidman, LLP
Costa Mesa, CA
January 14, 2010