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- S-4 Registration of securities issued in business combination transactions
- 3.4 Certificate of Incorporation of Kaiser Aluminum Investments Company
- 3.5 Bylaws of Kaiser Aluminum Investments Company
- 3.6 Certificate of Incorporation of Kaiser Aluminum Mill Products Inc.
- 3.7 Bylaws of Kaiser Aluminum Mill Products Inc.
- 3.8 Certificate of Formation of Kaiser Aluminum Fabricated Products, LLC
- 3.9 Limited Liability Company Agreement of Kaiser Aluminum Fabricated Products, LLC
- 3.10 Certificate of Formation of Kaiser Aluminum Alexco, LLC
- 3.11 Amended and Restated Limited Liability Co Agreement Kaiser Aluminum Alexco, LLC
- 3.12 Certificate of Formation of Kaiser Aluminum Washington, LLC
- 3.13 Limited Liability Company Agreement of Kaiser Aluminum Washington, LLC
- 5.1 Opinion of Jones Day
- 12.1 Statement Regarding Computation of Ratios
- 23.2 Consent of Deloitte & Touche LLP
- 25.1 Statement of Eligibility
- 99.1 Form of Letter of Transmittal
- 99.2 Form of Notice of Guaranteed Delivery
- CORRESP Corresp
Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Registration Statement on Form S-4 of our report dated February 29, 2012 (May 14, 2012 as to Note 15 and July 23, 2012 as to Note 22), relating to the consolidated financial statements of Kaiser Aluminum Corporation, and our report dated February 29, 2012 related to internal control over financial reporting (which report expresses an adverse opinion on the effectiveness of the Company’s internal control over financial reporting because of a material weakness), appearing in the Current Report on Form 8-K dated July 23, 2012 of Kaiser Aluminum Corporation for the year ended December 31, 2011, and to the reference to us under the heading “Experts” in the Prospectus, which is part of this Registration Statement.
/s/ DELOITTE & TOUCHE LLP
Costa Mesa, California
July 23, 2012