Attached files
| file | filename |
|---|---|
| EX-5.1 - LEGAL OPINION LETTER - GMS Capital Corp. | ex5-1.htm |
| S-1/A - REGISTRATION STATEMENT, A3 - GMS Capital Corp. | gms_s1a3-031510.htm |
Exhibit
23.2
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the inclusion in the foregoing Registration Statement on Form S-1 of
our audit report dated
March 15,
2010, relating to the December 31, 2009 and 2008 financial
statements of GMS Capital Corp.
|
/s/
KBL, LLP
|
||||
|
KBL,
LLP
New
York, NY
March 15, 2010
|