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- S-4/A Registration of securities issued in business combination transactions
- 3.3 Certificate of Incorporation of Associated Materials Finance, Inc.
- 3.4 Certificate of Amendment to Cert. of Inc. of Associated Materials Finance, Inc.
- 3.5 Amended and Restated By-laws of Associated Materials Finance, Inc.
- 3.6 Certificate of Formation of Gentek Holdings, LLC
- 3.7 Limited Liability Company Agreement of Gentek Holdings, LLC
- 3.8 Certificate of Incorporation of Gentek Building Products, Inc.
- 3.9 Certificate of Amendment to Cert. of Inc. of Gentek Building Products, Inc.
- 3.10 By-laws of Gentek Building Products, Inc.
- 5.1 Opinion of Gibson, Dunn & Crutcher LLP
- 23.1 Consent of Ernst & Young LLP
- 99.1 Form of Letter of Transmittal
- CORRESP Corresp
- CORRESP Corresp
- 24 Jul 13 Registration of securities issued in business combination transactions
- 26 Apr 11 Registration of securities issued in business combination transactions
- 6 Jan 10 Registration of securities issued in business combination transactions (amended)
- 25 Nov 09 Registration of securities issued in business combination transactions
- 3 Jul 02 Registration of securities issued in business combination transactions
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 (Amendment No. 1 to 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
January 6, 2010