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- S-4 Registration of securities issued in business combination transactions
- 2.1 Exhibit 2.1
- 2.2 Exhibit 2.2
- 3.1 Exhibit 3.1
- 3.2 Exhibit 3.2
- 3.3 Exhibit 3.3
- 3.4 Exhibit 3.4
- 3.5 Exhibit 3.5
- 3.6 Exhibit 3.6
- 3.7 Exhibit 3.7
- 3.8 Exhibit 3.8
- 3.9 Exhibit 3.9
- 4.1 Exhibit 4.1
- 4.2 Exhibit 4.2
- 4.3 Exhibit 4.3
- 4.4 Exhibit 4.4
- 4.5 Exhibit 4.5
- 4.6 Exhibit 4.6
- 4.7 Exhibit 4.7
- 4.8 Exhibit 4.8
- 4.9 Exhibit 4.9
- 4.10 Exhibit 4.10
- 4.11 Exhibit 4.11
- 4.12 Exhibit 4.12
- 5.1 Exhibit 5.1
- 10.1 Exhibit 10.1
- 10.2 Exhibit 10.2
- 10.3 Exhibit 10.3
- 10.4 Exhibit 10.4
- 10.5 Exhibit 10.5
- 10.6 Exhibit 10.6
- 10.7 Exhibit 10.7
- 10.8 Exhibit 10.8
- 10.9 Exhibit 10.9
- 10.10 Exhibit 10.10
- 10.11 Exhibit 10.11
- 10.12 Exhibit 10.12
- 12.1 Exhibit 12.1
- 21.1 Exhibit 21.1
- 23.1 Exhibit 23.1
- 23.2 Exhibit 23.2
- 25.1 Exhibit 25.1
- 99.1 Exhibit 99.1
- 99.2 Exhibit 99.2
- 99.3 Exhibit 99.3
- 99.4 Exhibit 99.4
- 99.5 Exhibit 99.5
- CORRESP Corresp
- 6 Sep 13 Registration of securities issued in business combination transactions
- 30 Sep 10 Registration of securities issued in business combination transactions (amended)
- 3 Sep 10 Registration of securities issued in business combination transactions (amended)
- 12 Jul 10 Registration of securities issued in business combination transactions
Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors and Shareholders of
Tops Holding Corporation
Buffalo, New York
We consent to the use in this Registration Statement on Form S-4 of our report dated April 14, 2010 (except for Note 20, as to which the date is July 9, 2010), relating to the consolidated financial statements and consolidated financial statement schedules of Tops Holding Corporation and subsidiaries (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the acquisition of Tops Markets, LLC by Tops Holding Corporation and subsidiaries as discussed in Notes 1 and 2 to the consolidated financial statements) appearing in the Prospectus, which is a part of this Registration Statement.
We also consent to the reference to us under the heading “Experts” in such Prospectus.
/s/ Deloitte & Touche LLP
Buffalo, New York
July 9, 2010