Attached files
| file | filename |
|---|---|
| EX-32.1 - SECTION 906 CEO CERTIFICATION - SBH - Spectrum Brands Legacy, Inc. | spb-20170930xex32_1.htm |
| EX-32.4 - SECTION 906 CFO CERTIFICATION - SBRH - Spectrum Brands Legacy, Inc. | spb-20170930xex32_4.htm |
| EX-32.3 - SECTION 906 CEO CERTIFICATION - SBRH - Spectrum Brands Legacy, Inc. | spb-20170930xex32_3.htm |
| EX-32.2 - SECTION 906 CFO CERTIFICATION - SBH - Spectrum Brands Legacy, Inc. | spb-20170930xex32_2.htm |
| EX-31.4 - SECTION 302 CFO CERTIFICATION - SBRH - Spectrum Brands Legacy, Inc. | spb-20170930xex31_4.htm |
| EX-31.3 - SECTION 302 CEO CERTIFICATION - SBRH - Spectrum Brands Legacy, Inc. | spb-20170930xex31_3.htm |
| EX-31.2 - SECTION 302 CFO CERTIFICATION - SBH - Spectrum Brands Legacy, Inc. | spb-20170930xex31_2.htm |
| EX-31.1 - SECTION 302 CEO CERTIFICATION - SBH - Spectrum Brands Legacy, Inc. | spb-20170930xex31_1.htm |
| EX-21.1 - SUBSIDIARIES OF REGISTRANT - Spectrum Brands Legacy, Inc. | spb-20170930xex21_1.htm |
| 10-K - Spectrum Brands Legacy, Inc. | spb-20170930x10k.htm |
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Spectrum Brands Holdings, Inc.:
We consent to the incorporation by reference in the registration statements (No. 333‑167569, No. 333‑167574, No. 333-172598 and No. 333‑194139) on Form S-8 and the registration statement (No. 333-203919) on Form S-3 ASR of Spectrum Brands Holdings, Inc. of our reports dated November 16, 2017, with respect to the consolidated statements of financial position of Spectrum Brands Holdings, Inc. and subsidiaries as of September 30, 2017 and 2016, and the related consolidated statements of income, comprehensive income, shareholders’ equity, and cash flows for each of the years in the three‑year period ended September 30, 2017, and the effectiveness of internal control over financial reporting as of September 30, 2017, which reports appear in the September 30, 2017 annual report on Form 10‑K of Spectrum Brands Holdings, Inc.
Our report dated November 16, 2017, on the effectiveness of internal control over financial reporting as of September 30, 2017, contains an explanatory paragraph that states Spectrum Brands Holdings, Inc. and subsidiaries acquired PetMatrix LLC as well as assets consisting of the GloFish operations (GloFish) during 2017, and management excluded from its assessment of the effectiveness of Spectrum Brands Holdings, Inc.’s internal control over financial reporting as of September 30, 2017, the internal control over financial reporting for both PetMatrix LLC and GloFish associated with combined total assets of $309.3 million and combined total net sales of $28.1 million included in the consolidated financial statements of Spectrum Brands Holdings, Inc. and subsidiaries as of and for the year ended September 30, 2017. Our audit of internal control over financial reporting of the Company also excluded an evaluation of the internal control over financial reporting of PetMatrix LLC and GloFish.
/s/ KPMG LLP
Milwaukee, Wisconsin
November 16, 2017