Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the Registration Statement No. 333-153056 on Form S-8 pertaining to the Lehman Brothers Savings Plan of our report dated October 15, 2010 with respect to the financial statements and supplemental schedule of the Lehman Brothers Savings Plan included in the Annual Report (Form 11-K) for the year ended December 31, 2009.
/s/ Ernst & Young LLP
New York, New York
October 15, 2010