Attached files
| file | filename |
|---|---|
| S-1/A - SMG Industries Inc. | v187047_s1a.htm |
| EX-4.2 - SMG Industries Inc. | v187047_ex4-2.htm |
| EX-1.1 - SMG Industries Inc. | v187047_ex1-1.htm |
| EX-4.4 - SMG Industries Inc. | v187047_ex4-4.htm |
| EX-4.1 - SMG Industries Inc. | v187047_ex4-1.htm |
| EX-4.3 - SMG Industries Inc. | v187047_ex4-3.htm |
| EX-3.4 - SMG Industries Inc. | v187047_ex3-4.htm |
| EX-4.5 - SMG Industries Inc. | v187047_ex4-5.htm |
| EX-5.1 - SMG Industries Inc. | v187047_ex5-1.htm |
| EX-10.1 - SMG Industries Inc. | v187047_ex10-1.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 AMENDMENT # 1 of our
report dated April 7, 2010 which includes an explanatory paragraph as
to the Company’s ability to continue as a going concern with respect to our
audits of the financial statements and the related statements of
operations, changes in stockholders’ equity (deficiency) and cash flows of SMG
Indium Resources Ltd. (a development stage company) as of December
31, 2009 and 2008 and for the year ended December 31, 2009 and for the period
January 7, 2008 (inception) to December 31, 2008 and for the period from 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
June 4,
2010