Attached files

file filename
EX-10.4 - Spiral Toys Inc.ex10-4.htm
EX-21 - Spiral Toys Inc.ex21.htm
EX-10.5 - Spiral Toys Inc.ex10-5.htm
S-1 - Spiral Toys Inc.forms-1.htm
EX-23.1 - Spiral Toys Inc.ex23-1.htm
EX-5 - Spiral Toys Inc.ex5.htm

  

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We consent to the use in this Registration Statement to Form S-1 of Spiral Toys, Inc. of our report dated April 15, 2015, relating to our audit of the December 31, 2014 consolidated financial statements, appearing in the Prospectus, which is part of this Registration Statement.

 

We also consent to the reference to our firm under the caption “Experts” in such Prospectus.

 

/s/ HJ Associates & Consultants, LLP  
   
HJ Associates & Consultants, LLP  
Salt Lake City, Utah  
May 6, 2016