SEC Info - Parent Co - ‘8-K’ for 12/10/08

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Parent Co – ‘8-K’ for 12/10/08 – EX-23.1

On: Thursday, 12/11/08, at 5:28pm ET · For: 12/10/08 · Accession #: 1193125-8-252118 · File #: 1-32577

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

12/11/08  Parent Co                         8-K:8,9    12/10/08    3:370K                                   RR Donnelley/FA

Current Report — Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                      HTML     20K 
 2: EX-23.1     Consent of Independent Registered Public            HTML     10K 
                          Accounting Firm                                        
 3: EX-99.1     Historical Audited Consolidated Financial           HTML    303K 
                          Statements of the Parent Company

EX-23.1 — Consent of Independent Registered Public Accounting Firm

This exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Consent of Independent Registered Public Accounting Firm

Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the following Registration Statements:

Registration Statement (Form S-3 No. 333-136872) of BabyUniverse, Inc.;

Registration Statement (Form S-3 No. 333-139712) of BabyUniverse, Inc.;

Registration Statement (Form S-3 No. 333-147033) of BabyUniverse, Inc.;

Registration Statement (Form S-3 No. 333-144430) of BabyUniverse, Inc.;

Registration Statement (Form S-3 No. 333-153160) of The Parent Company;

Post Effective Registration Statement on Form S-3 to Form S-4 (No. 333-143765) of The Parent Company;

Registration Statement (Form S-8 No. 333-147108) pertaining to the 2004, 2005, and 2006 Stock Incentive Plans of BabyUniverse, Inc.;

Registration Statement (Form S-8 No. 333-148591) pertaining to the 2007 Long-Term Incentive Plan of The Parent Company; and

Registration Statement (Form S-8 No. 333-128353) pertaining to the 2005 Stock Incentive Plan on BabyUniverse, Inc.

of our report dated April 30, 2008, except for: (i) Note 15; and (ii) paragraphs six and seven of Note 2, as to which the date is December 8, 2008 with respect to the consolidated financial statements for the year ended February 2, 2008 of The Parent Company filed with this Current Report of Form 8-K.

/s/ Ernst & Young LLP

Denver, Colorado

December 9, 2008

Dates Referenced Herein and Documents Incorporated by Reference

This ‘8-K’ Filing	Date	Other Filings

Filed on:	12/11/08	8-K, POS AM
For Period End:	12/10/08	8-K
	12/9/08
	12/8/08
	4/30/08
	2/2/08	10-K
		List all Filings

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Filing Submission 0001193125-08-252118 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)