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As Of Filer Filing For·On·As Docs:Size Issuer Agent 8/07/07 Archstone S-4/A 11:3.1M Merrill Corp/New/FA |
Document/Exhibit Description Pages Size 1: S-4/A Pre-Effective Amendment to Registration of HTML 2.47M Securities Issued in a Business-Combination Transaction 2: EX-5.1 Opinion re: Legality HTML 15K 3: EX-8.1 Opinion re: Tax Matters HTML 11K 4: EX-8.2 Opinion re: Tax Matters HTML 11K 7: EX-10.12 Material Contract HTML 16K 5: EX-10.8 Material Contract HTML 11K 6: EX-10.9 Material Contract HTML 18K 8: EX-15.1 Letter re: Unaudited Interim Financial Information HTML 7K 9: EX-21.1 Subsidiaries of the Registrant HTML 302K 10: EX-23.1 Consent of Experts or Counsel HTML 11K 11: EX-99.1 Miscellaneous Exhibit HTML 116K
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Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
The
Trustee
Archstone-Smith Operating Trust:
We consent to the incorporation by reference in Amendment No. 1 to the registration statement on Form S-4 of Archstone-Smith Operating Trust of our reports dated March 1, 2007, with respect to the consolidated balance sheets of Archstone-Smith Operating Trust and subsidiaries as of December 31, 2006 and 2005, and the related consolidated statements of earnings, unitholders' equity, other common unitholders' interest and comprehensive income (loss) and cash flows for each of the years in the three-year period ended December 31, 2006, and all related financial statement schedules, management's assessment of the effectiveness of internal control over financial reporting as of December 31, 2006 and the effectiveness of internal control over financial reporting as of December 31, 2006, which appear in the December 31, 2006 Form 10-K of Archstone-Smith Operating Trust, and to the reference to our firm under the heading "Experts" in the prospectus.
Our report dated March 1, 2007, on management's assessment of the effectiveness of internal control over financial reporting and the effectiveness of internal control over financial reporting as of December 31, 2006, contains an explanatory paragraph that states Archstone-Smith Operating Trust acquired DeWAG Deutsche WohnAnlage GmbH ("DeWAG") during July 2006, and has excluded from its assessment of the effectiveness of Archstone-Smith Operating Trust's internal control over financial reporting as of December 31, 2006, DeWAG's internal control over financial reporting associated with total assets of $857.0 million and total revenues of $27.7 million included in the consolidated financial statements of Archstone-Smith Operating Trust as of and for the year ended December 31, 2006. Our audit of internal control over financial reporting of Archstone-Smith Operating Trust also excluded an evaluation of the internal control over financial reporting of DeWAG.
/s/ KPMG LLP
Denver,
Colorado
August 7, 2007
This ‘S-4/A’ Filing | Date | Other Filings | ||
---|---|---|---|---|
Filed as of: | 8/7/07 | S-4/A | ||
Filed on: | 8/6/07 | 425, 8-K | ||
3/1/07 | 10-K | |||
12/31/06 | 10-K | |||
12/31/05 | 10-K | |||
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