Attached files

file filename
EX-3.1 - EMPIRE RESORTS INCex31to10k05558_12312009.htm
EX-3.3 - EMPIRE RESORTS INCex33to10k05558_12312009.htm
EX-31.1 - EMPIRE RESORTS INCex311to10k05558_12312009.htm
EX-32.1 - EMPIRE RESORTS INCex321to10k05558_12312009.htm
EX-21.1 - EMPIRE RESORTS INCex211to10k05558_12312009.htm
10-K - EMPIRE RESORTS INCform10k05558_12312009.htm
Exhibit 23.1
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We hereby consent to the incorporation by reference in the Registration Statements of Empire Resorts, Inc. and subsidiaries on Form S-3 (No.'s 333-161499, 333-153336, 333-145952, 333-144815, 333-118899, 333-112529, 333-110543, 333-104541, 333-96667, 333-45610, 333-33204, 333-43861 and 333-39887), Form S-4 (No. 333-109146) and Form S-8 (No.'s 333-163508, 333-161110, 333-132889, 333-90611 and 333-37293) of our report dated March 24, 2010 relating to the consolidated financial statements and the effectiveness of internal control over financial reporting of Empire Resorts, Inc. and subsidiaries, appearing in this Annual Report on Form 10-K of Empire Resorts, Inc. and subsidiaries for the year ended December 31, 2009 and to the reference to our Firm under the caption "Experts" in the Prospectus.

/s/ Friedman LLP

New York, New York
March 24, 2010