SEARS HOMETOWN & OUTLET STORES, INC. - FORM S-1/A - EX-23.2 - CONSENT OF BDO USA, LLP - July 19, 2012

Attached files

file filename
EX-3.1 - FORM OF AMENDED AND RESTATED CERTIFICATION OF INCORPORATION - SEARS HOMETOWN & OUTLET STORES, INC.d337523dex31.htm
EX-3.2 - FORM OF BYLAWS - SEARS HOMETOWN & OUTLET STORES, INC.d337523dex32.htm
EX-8.1 - OPINION OF DEBEVOISE & PLIMPTON LLP REGARDING CERTAIN TAX MATTERS - SEARS HOMETOWN & OUTLET STORES, INC.d337523dex81.htm
EX-4.2 - FORM OF RIGHTS CERTIFICATE - SEARS HOMETOWN & OUTLET STORES, INC.d337523dex42.htm
S-1/A - AMENDMENT NO. 3 TO FORM S-1 - SEARS HOMETOWN & OUTLET STORES, INC.d337523ds1a.htm
EX-5.1 - OPINION OF DEBEVOISE & PLIMPTON LLP - SEARS HOMETOWN & OUTLET STORES, INC.d337523dex51.htm
EX-99.3 - FORM OF LETTER TO NOMINEE HOLDERS - SEARS HOMETOWN & OUTLET STORES, INC.d337523dex993.htm
EX-99.5 - FORM OF NOMINEE HOLDER CERTIFICATION - SEARS HOMETOWN & OUTLET STORES, INC.d337523dex995.htm
EX-99.2 - FORM OF LETTER STOCKHOLDER WHO ARE RECORD HOLDERS - SEARS HOMETOWN & OUTLET STORES, INC.d337523dex992.htm
EX-99.6 - FORM OF BENEFICIAL OWNER ELECTION - SEARS HOMETOWN & OUTLET STORES, INC.d337523dex996.htm
EX-99.1 - FORM OF INSTRUCTION - SEARS HOMETOWN & OUTLET STORES, INC.d337523dex991.htm
EX-99.4 - FOR OF LETTER TO CLIENTS OF NOMINEE HOLDERS - SEARS HOMETOWN & OUTLET STORES, INC.d337523dex994.htm

Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in the Prospectus constituting a part of this Registration Statement of our report dated April 30, 2012, relating to the combined financial statements of Sears Hometown and Outlet Stores (combined Sears Hometown and Hardware and Sears Outlet businesses of Sears Holdings Corporation) which is contained in that Prospectus.

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

/s/ BDO USA, LLP

Chicago, Illinois

July 19, 2012

SEARS HOMETOWN & OUTLET STORES, INC. Reports