Attached files
| file | filename |
|---|---|
| S-1/A - FORM S-1/A AMENDMENT NO. 2 - GMS Capital Corp. | gms_s1a2-120109.htm |
| EX-10.5 - GMS POLIQUIN ESCROW AGREEMENT - GMS Capital Corp. | ex10-5.htm |
| EX-5.1 - OPINION AS TO LEAGALITY - GMS Capital Corp. | ex5-1.htm |
Exhibit
23.2
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the inclusion in the foregoing Registration Statement on Form S-1 of
our audit report dated February 9, 2009, relating to the December 31, 2008 and
2007 financial statements of GMS Capital Corp. and our reviewed financial
statements for the nine month period ended September 30, 2009 and 2008 dated May
19, 2009, October 26, 2009 respectively.
|
/s/
KBL, LLP
|
||||
|
KBL,
LLP
New
York, NY
February
8, 2010
|