Attached files
| file | filename |
|---|---|
| 10-K/A - GLOBE SPECIALTY METALS INC | v199637_10ka.htm |
Exhibit
23.1
Consent
of Independent Registered Public Accounting Firm
The Board
of Directors
Globe
Specialty Metals, Inc.:
We
consent to the incorporation by reference in the Registration Statement
(No. 333-162455) on Form S-8 of Globe Specialty Metals, Inc. of our reports
dated September 28, 2010, with respect to the consolidated balance sheets of
Globe Specialty Metals, Inc. and subsidiary companies as of June 30, 2010 and
2009, and the related consolidated statements of operations, changes in
stockholders’ equity and cash flows for each of the years in the three-year
period ended June 30, 2010, and the effectiveness of internal control over
financial reporting as of June 30, 2010, which reports appear in the June 30,
2010 annual report on Form 10-K of Globe Specialty Metals, Inc.
Our
report dated September 28, 2010, on the effectiveness of internal control over
financial reporting as of June 30, 2010, contains an explanatory paragraph that
states:
The
Company acquired Core Metals Group Holdings LLC (Core Metals) on April 1, 2010,
and management excluded Core Metals’ internal control over financial reporting
from its assessment of the effectiveness of the Company’s internal control over
financial reporting as of June 30, 2010. The acquisition of Core Metals
contributed approximately 4.4 percent of the Company’s total revenue for the
year ended June 30, 2010 and accounted for approximately 8.2 percent of the
Company’s total assets as of June 30, 2010. Our audit of internal control over
financial reporting of the Company also excluded an evaluation of the internal
control over financial reporting of Core Metals.
/s/ KPMG
LLP
New York, New York
New York, New York
October
22, 2010