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S-1/A - AMENDMENT NO. 2 TO FORM S-1 - Arch Therapeutics, Inc.g5785.txt

                                                                    Exhibit 23.1

                                                      15 Warren Street, Suite 25
                                                            Hackensack, NJ 07601
                                          (201) 342-342-7753 Fax: (201) 342-7598
Paritz & Company, P.A.                                 E-mail: paritz@paritz.com


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors
ALMAH, INC
Pembroke House, 28-32 Pembroke St
Upper, Dublin 2, Ireland

Gentlemen:

We consent to the incorporation in this Registration  Statement on Form S-1/A of
our report dated  December 29, 2011,  relating to the  financial  statements  of
Almah,  Inc. for the years ended  September 31, 2011 and 2010 and for the period
from inception  (September 16, 2009) to September 30, 2011, and to the reference
to us under the heading "Experts" in such Registration Statement.


                                        /s/ Paritz and Co. P.A.
                                        ---------------------------------

Paritz & Company, P.A.
Hackensack, New Jersey
February 24, 201