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- S-4 Registration of securities issued in business combination transactions
- 5.1 Opinion of Gibson, Dunn & Crutcher LLP
- 12.1 Computation of Ratio of Earnings to Fixed Charges
- 21.1 Subsidiaries of the Registrants
- 23.1 Consent of Ernst & Young LLP
- 25.1 Form T-1 Statement of Eligibility of Deutsche Bank Trust Company Americas
- 99.1 Form of Letter of Transmittal
- 99.2 Form of Letter to Brokers, Dealers, Commercial Banks, Trust Companies
- 99.3 Form of Letter to Clients for Use by Brokers, Dealers, Commercial Banks
- 99.4 Guidelines for Certification of Taxpayer Identification Number
- 99.5 Financing Advisory Services Agreement - Investcorp International Inc.
- 99.6 Financing Advisory Services Agreement - Harvest Partners, L.P.
- 26 Apr 11 Registration of securities issued in business combination transactions
- 14 Jan 10 Registration of securities issued in business combination transactions (amended)
- 6 Jan 10 Registration of securities issued in business combination transactions (amended)
- 25 Nov 09 Registration of securities issued in business combination transactions
- 16 Oct 02 Registration of securities issued in business combination transactions (amended)
- 10 Oct 02 Registration of securities issued in business combination transactions (amended)
- 12 Sep 02 Registration of securities issued in business combination transactions (amended)
Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
We consent to the reference to our firm in the first paragraph under the caption “Summary Historical Financial Data”, “Selected Historical Financial Data”, and the first paragraph under the caption “Independent Registered Public Accountants” in the Registration Statement (Form S-4) and related Prospectus of Associated Materials, LLC for the registration of $200,000,000 9.875% Senior Secured Second Lien Notes due 2016 and to the use of our report dated March 31, 2009, with respect to the consolidated financial statements of Associated Materials, LLC included in its Annual Report (Form 10-K) for the year ended January 3, 2009, filed with the Securities and Exchange Commission.
/s/ Ernst & Young LLP
Akron, Ohio
November 24, 2009