Attached files

file filename
EX-11.1 - EXHIBIT 11.1 - FOG CUTTER CAPITAL GROUP INCex11_1.htm
10-K - FOG CUTTER CAPITAL GROUP 10-K 12-31-2008 - FOG CUTTER CAPITAL GROUP INCform10k.htm
EX-31.1 - EXHIBIT 31.1 - FOG CUTTER CAPITAL GROUP INCex31_1.htm
EX-32.2 - EXHIBIT 32.2 - FOG CUTTER CAPITAL GROUP INCex32_2.htm
EX-21.1 - EXHIBIT 21.1 - FOG CUTTER CAPITAL GROUP INCex21_1.htm
EX-31.2 - EXHIBIT 31.2 - FOG CUTTER CAPITAL GROUP INCex31_2.htm
EX-32.1 - EXHIBIT 32.1 - FOG CUTTER CAPITAL GROUP INCex32_1.htm

EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statement No. 333-94153 on Form S-8 pertaining to the 1998 Stock Option Plan of Fog Cutter Capital Group Inc. (the “Company”), of our report dated March 30, 2010, with respect to the consolidated financial statements and schedule of the Company for the years ended December 31, 2008 and 2007, included in the Company’s 2008 Annual Report on Form 10-K.

 
/s/   PKF, Certified Public Accountants, A Professional Corporation

Glendale, California
March 30, 2010