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Content analysis
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8th grade Avg
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- 10-K Annual report
- 10.20 Amendment No. 1 to Contingent Convertible Note Purchase Agreement
- 10.25 Agreement of Purchase and Sale of Assets
- 10.28 Amendment No. 3 to Contingent Cobvertivlenote Purchase Agreement
- 23.1 Consent of Independent Registered Public Accounting Firm - Bdo Seidman, LLP
- 23.2 Consent of Independent Registered Public Accounting Firm - KPMG, LLP
- 31.1 Certification of Chief Executive Officer Section 302
- 31.2 Certification of Chief Financial Officer Section 302
- 32.1 Certification of Chief Executive Officer Section 906
- 32.2 Certification of Chief Financial Officer Section 906
Exhibit 23.2
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Diedrich Coffee, Inc.:
We consent to the incorporation by reference in the registration statements (Nos. 333-111669, 333-66744, 333-74626, 333-52190, 333-61269, 333-50412, 333-61271, 333-50127, 333-50129) on Form S-8 and Form S-3 of Diedrich Coffee, Inc. of our report dated August 20, 2004, except as to paragraphs 3, 4, 5, 6 and 7 of note 1, which are as of September 22, 2005, with respect to the consolidated statements of operations, stockholders’ equity, and cash flows of Diedrich Coffee, Inc. and subsidiaries for the year ended June 30, 2004, and the related financial statement schedule, which report appears in the June 28, 2006, annual report on Form 10-K of Diedrich Coffee, Inc.
/s/ KPMG LLP
Costa Mesa, California
September 26, 2006