Attached files

file filename
S-1/A - AMENDMENT NO. 2 TO FORM S-1 - Smile Brands Group Inc.ds1a.htm
EX-3.2 - FORM OF AMENDED & RESTATED BYLAWS - Smile Brands Group Inc.dex32.htm
EX-3.1 - FORM OF RESTATED CERTIFICATE OF INCORPORATION - Smile Brands Group Inc.dex31.htm
EX-1.1 - FORM OF UNDERWRITING AGREEMENT - Smile Brands Group Inc.dex11.htm
EX-10.8 - FORM OF 2010 PERFORMANCE INCENTIVE PLAN - Smile Brands Group Inc.dex108.htm
EX-10.1 - CREDIT AGREEMENT, DATED AS OF FEBRUARY 26, 2010 - Smile Brands Group Inc.dex101.htm
EX-99.1 - CONSENT OF ERIC J. BODEN - Smile Brands Group Inc.dex991.htm
EX-10.12 - FORM OF LETTER AGREEMENT WITH PC OWNER - Smile Brands Group Inc.dex1012.htm
EX-10.11 - FORM OF DIRECTED STOCK TRANSFER AGREEMENT - Smile Brands Group Inc.dex1011.htm

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Registration Statement on Amendment No. 2 to Form S-1 (File No. 333-163875) of our report dated March 26, 2010 relating to the consolidated financial statements of Smile Brands Group Inc. and Subsidiaries appearing in the Prospectus, which is part of this Registration Statement.

We also consent to the reference to us under the heading “Experts” in such Prospectus.

 

/s/ DELOITTE & TOUCHE LLP
Costa Mesa, California

March 26, 2010