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Filing exhibits
- S-1/A IPO registration
- 10.3 Second Amended and Restated Senior Secured Credit Agreement
- 10.4 Senior Secured Term Loan Agreement
- 10.14 Offer Letter
- 10.15 Offer Letter
- 10.18 Severance Agreement
- 10.22 Severance Agreement
- 10.24 Severence Agreement
- 10.30 Form of Indemnification Agreement
- 10.31 Purchase and Sale Agreement
- 10.32 Single-tenant Commercial/industrial Lease
- 23.2 Consent of Deloitte & Touche LLP
- CORRESP Corresp
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EXHIBIT 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the use in this Amendment No. 2 to Registration Statement No. 333-175105 of our report dated April 26, 2011, relating to the consolidated financial statements of Orchard Supply Hardware Stores Corporation and subsidiaries as of January 29, 2011 and January 30, 2010, and for each of the three years in the period ended January 29, 2011, appearing in the Prospectus, which is a part of this Registration Statement.
We also consent to the reference to us under the headings “Experts” in such Prospectus.
/s/ DELOITTE & TOUCHE LLP
San Francisco, California
November 17, 2011