Attached files

file filename
10-K - FORM 10-K - GREAT LAKES AVIATION LTDd10k.htm
EX-31.2 - SECTION 302 CFO CERTIFICATION - GREAT LAKES AVIATION LTDdex312.htm
EX-32.1 - SECTION 906 CEO CERTIFICATION - GREAT LAKES AVIATION LTDdex321.htm
EX-32.2 - SECTION 906 CFO CERTIFICATION - GREAT LAKES AVIATION LTDdex322.htm
EX-31.1 - SECTION 302 CEO CERTIFICATION - GREAT LAKES AVIATION LTDdex311.htm

Exhibit 23

Consent of Independent Registered Public Accounting Firm

The Board of Directors

Great Lakes Aviation, Ltd.:

We consent to the incorporation by reference in the registration statements Nos. 33-90926 and 333-75706 on Form S-8 and No. 333-38338 on Form S-3 of Great Lakes Aviation, Ltd. of our report dated March 26, 2010, with respect to the balance sheets of Great Lakes Aviation, Ltd. as of December 31, 2009 and 2008, and the related statements of income, stockholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2009, which report appears in the December 31, 2009 annual report on Form 10-K of Great Lakes Aviation, Ltd.

Our report with respect to the consolidated financial statements refers to the Company’s adoption of the provisions of Emerging Issues Task Force Issue No. 08-3, Accounting by Lessees for Maintenance Deposits (Financial Accounting Standards Board Accounting Standards Codification 840-10), effective January 1, 2009.

/s/ KPMG LLP

Denver, Colorado

March 26, 2010