OSH 1 LIQUIDATING Corp - FORM S-1/A - EX-23.2 - CONSENT OF DELOITTE & TOUCHE LLP - December 9, 2011

Attached files

file filename
S-1/A - AMENDMENT NO. 4 TO FORM S-1 - OSH 1 LIQUIDATING Corpd198486ds1a.htm
EX-8.1 - OPINION OF SIMPSON THATCHER & BARTLETT LLP REGARDING TAX MATTERS - OSH 1 LIQUIDATING Corpd198486dex81.htm
EX-4.1 - FORM OF SECOND AMENDED AND RESTATED STOCKHOLDERS' AGREEMENT - OSH 1 LIQUIDATING Corpd198486dex41.htm
EX-5.1 - OPINION OF SIMPSON THATCHER & BARTLETT LLP REGARDING LEGALITY - OSH 1 LIQUIDATING Corpd198486dex51.htm
EX-3.1A - FORM OF AMENDED AND RESTATED CERTIFICATE OF INCORPORATION - OSH 1 LIQUIDATING Corpd198486dex31a.htm
EX-10.29 - NON-EMPLOYEE DIRECTOR COMPENSATION POLICY - OSH 1 LIQUIDATING Corpd198486dex1029.htm
EX-10.33 - FORM OF 2011 EQUITY INCENTIVE PLAN - OSH 1 LIQUIDATING Corpd198486dex1033.htm
EX-3.2 - FORM OF CERTIFICATE OF DESIGNATION FOR THE SERIES A PREFERRED STOCK - OSH 1 LIQUIDATING Corpd198486dex32.htm

EXHIBIT 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Amendment No. 4 to Registration Statement No. 333-175105 of our report dated April 26, 2011 (December 8, 2011 as to Note 1), relating to the consolidated financial statements of Orchard Supply Hardware Stores Corporation and subsidiaries as of January 29, 2011 and January 30, 2010, and for each of the three years in the period ended January 29, 2011, appearing in the Prospectus, which is a part of this Registration Statement.

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

/s/ DELOITTE & TOUCHE LLP

San Francisco, California

December 8, 2011

Stock widget

Investing forum

OSH 1 LIQUIDATING Corp Reports

Also read