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EXHIBIT 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors
Palmetto Bancshares, Inc. and Subsidiary
We consent to incorporation by reference in the Registration Statement No. 333-174351, No. 333-152997 and No. 333-108108 on Form S-8 of our report dated March 2, 2012, relating to the consolidated balance sheets of Palmetto Bancshares, Inc. and Subsidiary as of December 31, 2011 and the related consolidated statements of income (loss), changes in shareholders’ equity and comprehensive income (loss) and cash flows for the year then ended, which report appears in the December 31, 2011 Annual Report on Form 10-K.
/s/ Elliott Davis, LLC
Greenville, South Carolina
March 2, 2012