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Griffon Corp – ‘10-K’ for 9/30/07 – EX-23

On:  Thursday, 11/29/07, at 3:54pm ET   ·   For:  9/30/07   ·   Accession #:  1047469-7-9607   ·   File #:  1-06620

Previous ‘10-K’:  ‘10-K’ on 12/14/06 for 9/30/06   ·   Next:  ‘10-K’ on 12/15/08 for 9/30/08   ·   Latest:  ‘10-K’ on 11/16/23 for 9/30/23

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

11/29/07  Griffon Corp                      10-K        9/30/07    6:719K                                   Merrill Corp/New/FA

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    710K 
 2: EX-23       Consent of Experts or Counsel                       HTML     12K 
 3: EX-23.1     Consent of Experts or Counsel                       HTML      8K 
 4: EX-31.1     Certification per Sarbanes-Oxley Act (Section 302)  HTML     12K 
 5: EX-31.2     Certification per Sarbanes-Oxley Act (Section 302)  HTML     12K 
 6: EX-32       Certification per Sarbanes-Oxley Act (Section 906)  HTML     10K 

Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

        We have issued our reports dated November 28, 2007 accompanying the consolidated financial statements and schedules (which includes an explanatory paragraph related to the adoption of the recognition and disclosure provisions of Financial Accounting Standards Board Statement No. 158, Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans: an amendment of FASB Statements No. 87, 88, 106 and 132(R), effective September 30, 2007) and the effectiveness of internal control over financial reporting included in the Annual Report of Griffon Corporation and subsidiaries on Form 10-K for the year ended September 30, 2007. We hereby consent to the incorporation by reference of said reports in the Registration Statements of Griffon Corporation on Forms S-8 (File No. 33-39090, effective February 22, 1991, File No. 33-62966, effective May 19, 1993, File No. 33-52319, effective February 18, 1994, File No. 333-21503, effective February 10, 1997, File No. 333-62319, effective August 26, 1998, File No. 333-84409, effective August 3, 1999, File No. 333-67760, effective August 17, 2001, File No. 333-88422, effective May 16, 2002, File No. 333-102742, effective January 27, 2003, File No. 333-131737, effective February 10, 2006, and File No. 333-133833, effective May 5, 2006).

/s/ Grant Thornton LLP

Melville, New York
November 28, 2007

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Exhibit 23

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Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing		Date		Other Filings
Filed on:		11/29/07		4
		11/28/07		4
For Period End:		9/30/07
		5/5/06		S-8
		2/10/06		S-8
		1/27/03		S-8
		5/16/02		S-8
		8/17/01		S-8
		8/3/99		S-8
		8/26/98		S-8
		2/10/97		S-3,  S-8
		2/18/94		S-8
		5/19/93
				List all Filings

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Filing Submission 0001047469-07-009607   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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