Attached files
| file | filename |
|---|---|
| S-1 - SMG Industries Inc. | v179920_s-1.htm |
| EX-4.6 - SMG Industries Inc. | v179920_ex4-6.htm |
| EX-3.2 - SMG Industries Inc. | v179920_ex3-2.htm |
| EX-3.5 - SMG Industries Inc. | v179920_ex3-5.htm |
| EX-3.3 - SMG Industries Inc. | v179920_ex3-3.htm |
| EX-3.1 - SMG Industries Inc. | v179920_ex3-1.htm |
| EX-14.1 - SMG Industries Inc. | v179920_ex14-1.htm |
| EX-99.2 - SMG Industries Inc. | v179920_ex99-2.htm |
| EX-10.1 - SMG Industries Inc. | v179920_ex10-1.htm |
| EX-99.1 - SMG Industries Inc. | v179920_ex99-1.htm |
|
EXHIBIT
23.1
|
INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT
We
consent to the inclusion in this Registration Statement of SMG Indium Resources
Ltd. (a development stage company) on Form S-1 of our report dated April 1, 2010
with respect to our audits of the financial statements and the related
statements of operations, changes in stockholder’s equity (deficiency) and cash
flows of SMG Indium Resources Ltd. (a development stage company) as
of December 31, 2009 and 2008 and for the years ended December 31, 2009 and for
the period January 7, 2008 (inception) to December 31, 2008 and for the period
January 7, 2008 (inception) to December 31, 2009, which report appears in the
Prospectus, which is part of this Registration Statement. We also consent to the
reference to our Firm under the heading “Experts” in such
Prospectus.
/s/
Marcum LLP
New York,
New York
April 7,
2010