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Filing tables
Filing exhibits
- S-4 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
- 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 USA, LLP
- 23.2 Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm
- 25.1 Statement of Eligibility of Trustee
- 99.1 Form of Letter of Transmittal
- 99.2 Form of Letter to Nominees
- 99.3 Form of Letter to Clients
- 99.4 Form of Notice of Guaranteed Delivery
- 99.5 Form of Instructions from Beneficial Owner
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Exhibit 23.2
Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm
We consent to the reference to our firm under the caption “Experts” in the Registration Statement (Form S-4) and related Prospectus of Headwaters Incorporated for the registration of $400,000,000 of its 75/8% Senior Secured Notes and to the incorporation by reference therein of our report dated November 19, 2008 (except for the section of Note 6 entitled, “Change in Accounting Principle,” and Note 14, as to which the date is November 19, 2010) included in its Annual Report (Form 10-K) for the year ended September 30, 2010, filed with the Securities and Exchange Commission.
/s/ Ernst & Young LLP
May 6, 2011
Salt Lake City, Utah