As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 1/14/14  Royal Hawaiian Orchards, L.P.     S-1MEF      1/14/14    4:118K                                   Merrill Corp-MD/FA

Document/Exhibit                   Description                      Pages   Size 

 1: S-1MEF      Registration of Additional Securities               HTML     69K 
 2: EX-5.1      Opinion re: Legality                                HTML     17K 
 3: EX-8.1      Opinion re: Tax Matters                             HTML     11K 
 4: EX-23.1     Consent of Experts or Counsel                       HTML      7K 

Exhibit 23.1

 

Consent of Independent Registered Public Accounting Firm

 

We consent to the incorporation by reference in this Registration Statement on Form S-1 of Royal Hawaiian Orchards, L.P., filed pursuant to Rule 462(b) under the Securities Act of 1933, as amended, of our report dated March 27, 2013 relating to our audits of the consolidated balance sheets of Royal Hawaiian Orchards, L.P. and subsidiaries as of December 31, 2012 and 2011, and the related consolidated statements of comprehensive income (loss), partners’ capital, and cash flows for each of the three years in the period ended December 31, 2012, all included in the Annual Report on Form 10-K of Royal Hawaiian Orchards, L.P. filed with the Securities and Exchange Commission.

 

We also consent to the incorporation by reference in this Registration Statement of the reference to our firm under the heading “Experts” in the Registration Statement on Form S-1 (File No. 333-192112).

 

/s/ ACCUITY LLP

Honolulu, Hawaii

January 14, 2014