LAS VEGAS RAILWAY EXPRESS, INC. - FORM 10-K - EX-23.1 - CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM - July 14, 2010

Attached files

file filename
10-K - LAS VEGAS RAILWAY EXPRESS, INC. FORM 10-K MARCH 31, 2010 - LAS VEGAS RAILWAY EXPRESS, INC.xtrn10k20100331.htm
EX-3.7 - AMENDED ARTICLES OF INCORPORATION AS DATED APRIL 19, 2010 - LAS VEGAS RAILWAY EXPRESS, INC.xtrn10k20100331ex3-7.htm
EX-3.5 - AMENDED ARTICLES OF INCORPORATION AS DATED MARCH 19, 2010 - LAS VEGAS RAILWAY EXPRESS, INC.xtrn10k20100331ex3-5.htm
EX-3.8 - AMENDED BY-LAWS OF THE REGISTRANT - LAS VEGAS RAILWAY EXPRESS, INC.xtrn10k20100331ex3-8.htm
EX-32.1 - CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 - LAS VEGAS RAILWAY EXPRESS, INC.xtrn10k20100331ex32-1.htm
EX-11.6 - SOUTH LAKE CAPITAL LLC WARRANT ISSUANCE AND RELEASE, DATED MAY 29, 2010 - LAS VEGAS RAILWAY EXPRESS, INC.xtrn10k20100331ex11-6.htm
EX-11.3 - RAILCAR PURCHASE AGREEMENT DATED FEBRUARY 8, 2010 BY AND BETWEEN LIBERTY CAPITAL ASSET MANAGEMENT INC. AND TRANSPORTATION MANAGEMENT SERVICES INC. - LAS VEGAS RAILWAY EXPRESS, INC.xtrn10k20100331ex11-3.htm
EX-31.2 - CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 - LAS VEGAS RAILWAY EXPRESS, INC.xtrn10k20100331ex31-2.htm
EX-11.4 - BRIDGE LOAN AND SECURITY AGREEMENT, SOUTH LAKE CAPITAL, DATED JANUARY 25, 2010 - LAS VEGAS RAILWAY EXPRESS, INC.xtrn10k20100331ex11-4.htm
EX-31.1 - CERTIFICATION OF CHIEF EXECUTIVE OFFICER PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 - LAS VEGAS RAILWAY EXPRESS, INC.xtrn10k20100331ex31-1.htm
EX-11.5 - SOUTH LAKE CAPITAL LLC PROMISSORY NOTE DATED JANUARY 15, 2010 - LAS VEGAS RAILWAY EXPRESS, INC.xtrn10k20100331ex11-5.htm
EX-11.2 - PROMISSORY NOTE DATED FEBRUARY 28, 2010 BY AND BETWEEN LIBERTY CAPITAL ASSET MANAGEMENT INC. AND TRANSPORTATION MANAGEMENT SERVICES INC. - LAS VEGAS RAILWAY EXPRESS, INC.xtrn10k20100331ex11-2.htm
EX-3.6 - CERTIFICATE OF MERGER, AS DATED MARCH 19, 2010, BY AND BETWEEN LIBERTY CAPITAL ASSET MANAGEMENT, INC. AND LAS VEGAS RAILWAY EXPRESS - LAS VEGAS RAILWAY EXPRESS, INC.xtrn10k20100331ex3-6.htm
Exhibit 23.1
 

Hamilton PC
2121 S. Oneida St., Suite 312
Denver, CO  80224
P: (303) 548-8072
F: (888) 466-4216
cpaeah@msn.com


REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Directors and Stockholders
Las Vegas Railway Express, Inc.
Henderson, Nevada

We have audited the accompanying balance sheets of Las Vegas Railway Express Inc., as of March 31, 2010, 2009, 2008 and the related statements of operations, stockholders’ equity (deficit) and cash flows for the years then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Las Vegas Railway Express, Inc.  as of March 31, 2010, 2009, 2008 and the result of its operations and its cash flows for the years  then ended, in conformity with U.S. generally accepted accounting  principles.

The accompanying financial statements have been prepared assuming that Las Vegas Railway Express, Inc. will continue as a going concern. As discussed in Note 2 to the financial statements, Las Vegas Railway Express, Inc. suffered recurring losses from operations which raises substantial doubt about its ability to continue as a going concern. Management's plans regarding those matters also are described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Hamilton, PC

/s/ Hamilton, PC

Denver, Colorado
July 14, 2010
 
 

LAS VEGAS RAILWAY EXPRESS, INC. Reports