Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - EMPIRE RESORTS INCFinancial_Report.xls
EX-10.14 - OPTION AGREEMENT - EMPIRE RESORTS INCd302093dex1014.htm
EX-31.1 - SECTION 302 CERTIFICATION - EMPIRE RESORTS INCd302093dex311.htm
EX-10.18 - FORM OF RESTRICTED STOCK AWARD UNDER THE EMPIRE RESORTS, INC. - EMPIRE RESORTS INCd302093dex1018.htm
EX-32.1 - SECTION 906 CERTIFICATION - EMPIRE RESORTS INCd302093dex321.htm
EX-31.2 - SECTION 302 CERTIFICATION - EMPIRE RESORTS INCd302093dex312.htm
EX-4.1 - FORM OF COMMON STOCK CERTIFICATE - EMPIRE RESORTS INCd302093dex41.htm
10-K - FOR THE FISCAL YEAR ENDED DECEMBER 31, 2011 - EMPIRE RESORTS INCd302093d10k.htm
EX-10.17 - FORM OF OPTION AWARD UNDER THE EMPIRE RESORTS, INC. - EMPIRE RESORTS INCd302093dex1017.htm

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statements of Empire Resorts, Inc. and Subsidiaries on Form S-1 (No. 333-171471), Form S-3 (No.’s 333-161499, 333-153336, 333-145952, 333-144815, 333-118899, 333-112529, 333-110543, 333-104541, 333-96667, 333-45610, 333-33204, 333-43861 and 333-39887), Form S-4 (No. 333-109146) and Form S-8 (No.’s 333-163508, 333-161110, 333-132889, 333-90611 and 333-37293) of our report dated March 19, 2012 relating to the consolidated financial statements of Empire Resorts, Inc. and Subsidiaries, appearing in this Annual Report on Form 10-K of Empire Resorts, Inc. and Subsidiaries for the year ended December 31, 2011 and to the reference to our Firm under the caption “Experts” in the Prospectus.

/s/ Friedman LLP

New York, New York

March 19, 2012

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