Attached files
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S-1/A - S-1/A - PLY GEM HOLDINGS INC | y84707a2sv1za.htm |
EX-23.1 - EX-23.1 - PLY GEM HOLDINGS INC | y84707a2exv23w1.htm |
Exhibit 23.2
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Ply Gem Holdings, Inc:
Ply Gem Holdings, Inc:
We consent
to the use of our reports dated March 30, 2009, except for
Note 1 Earnings (loss) per common share, which
is as of May 25, 2010, with respect to the consolidated balance
sheet of Ply Gem Holdings, Inc. as of December 31, 2008 and the related consolidated statements of
operations, stockholders equity (deficit) and comprehensive income (loss) and cash flows for the
years ended December 31, 2008 and 2007, and our report dated
March 30, 2009, on the related financial statement schedule, included herein and to the reference to our firm under the
heading Experts and Selected Historical Consolidated Financial Information in the prospectus.
Our report refers to a change in the Companys method of accounting for a portion of its inventory
in 2008 from the last-in, first-out (LIFO) method to the first in, first out (FIFO) method, the
adoption of the recognition and disclosure requirements in 2007 and the measurement provisions in
2008 of Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standard No.
158, Employers Accounting for Defined Benefit Pension and Other Postretirement Plans an amendment
of FASB Statements No. 87, 88, 106, and 132(R) (now included in FASB Accounting Standards
Codification (ASC) 715, Compensation Retirement Benefits)
and the adoption of FASB Interpretation
No. 48, Accounting for Uncertainty in Income Taxes an interpretation of FASB Statement No. 109
(now included in FASB ASC Topic 740, Income Taxes).
/s/ KPMG LLP
Raleigh, North Carolina
August 4, 2010
Raleigh, North Carolina
August 4, 2010