Attached files
| file | filename |
|---|---|
| S-1/A - SMG Industries Inc. | v205198_s1a.htm |
| EX-3.6 - SMG Industries Inc. | v205198_ex3-6.htm |
| EX-1.1 - SMG Industries Inc. | v205198_ex1-1.htm |
| EX-4.5 - SMG Industries Inc. | v205198_ex4-5.htm |
| EX-4.4 - SMG Industries Inc. | v205198_ex4-4.htm |
| EX-5.1 - SMG Industries Inc. | v205198_ex5-1.htm |
| EX-3.4 - SMG Industries Inc. | v205198_ex3-4.htm |
| EX-3.5 - SMG Industries Inc. | v205198_ex3-5.htm |
| EX-10.1 - SMG Industries Inc. | v205198_ex10-1.htm |
| EX-99.1 - SMG Industries Inc. | v205198_ex99-1.htm |
EXHIBIT
23.1
INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM’S CONSENT
We
consent to the inclusion in this Registration Statement of SMG Indium Resources
Ltd. (a development stage company) on Form S-1 Amendment #4 (File No.
333-165930) of our report dated April 7, 2010, which includes an explanatory
paragraph as to the Company’s ability to continue as a going concern with
respect to our audits of the financial statements and the related statements of
operations, changes in stockholders’ equity (deficiency) and cash flows of SMG
Indium Resources Ltd. (a development stage company) as of December 31, 2009 and
2008 and for the years then ended, and for the period January 7, 2008
(inception) to December 31, 2008 and for the period January 7, 2008 (inception)
to December 31, 2009, which report appears in the Prospectus, which is part of
this Registration Statement. We also consent to the reference to our Firm under
the heading “Experts” in such Prospectus.
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/s/
Marcum llp
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Marcum
llp
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New
York, New York
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December
15, 2010
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