Attached files
| file | filename |
|---|---|
| S-1/A - SMG Industries Inc. | v213835_s1a.htm |
| EX-4.4 - SMG Industries Inc. | v213835_ex4-4.htm |
| EX-5.1 - SMG Industries Inc. | v213835_ex5-1.htm |
| EX-4.5 - SMG Industries Inc. | v213835_ex4-5.htm |
| EX-1.1 - SMG Industries Inc. | v213835_ex1-1.htm |
| EX-3.6 - SMG Industries Inc. | v213835_ex3-6.htm |
| EX-10.1 - SMG Industries Inc. | v213835_ex10-1.htm |
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 #5 (File No. 333-165930) of our report dated March 10, 2011, 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 stockholder’s equity and cash flows of SMG Indium Resources Ltd. ( a development stage company) as of December 31, 2010 and 2009 and for the years then ended, and for the period January 7, 2008 (inception) to December 31, 2010, 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.
/s/ Marcum llp
Marcum llp
New York, New York
March 10, 2011