SEC Info - American Enterprises MPT Corp, et al. - ‘S-4/A’ on 1/19/06

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American Enterprises MPT Corp, et al. – ‘S-4/A’ on 1/19/06 – ‘EX-23.2’

On: Thursday, 1/19/06, at 6:50am ET · Private-to-Public: Document/Exhibit `¶` – Release Delayed · Accession #: 1047469-6-604 · File #s: 333-124944, -01, -02, -03, -04, -05, -06, -07, -08, -09, -10, -11

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

 1/19/06  American Enterprises MPT Corp     S-4/A¶                 5:3.0M                                   Merrill Corp/New/FA
          Altra Industrial Motion, Inc.
          Warner Electric Technology LLC
          Boston Gear LLC
          Kilian Co
          Kilian Manufacturing Corp
          Formsprag LLC
          Warner Electric LLC
          American Enterprises MPT Holdings, L.P.
          Ameridrives International, L.P.
          Nuttall Gear, LLC
          Warner Electric International Holding, Inc.

Pre-Effective Amendment to Registration of Securities Issued in a Business-Combination Transaction — Form S-4
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-4/A       Pre-Effective Amendment to Registration of          HTML   2.83M 
                          Securities Issued in a                                 
                          Business-Combination Transaction                       
 5: COVER     ¶ Comment-Response or Cover Letter to the SEC         HTML      3K 
 2: EX-23.1     Consent of Experts or Counsel                       HTML      9K 
 3: EX-23.2     Consent of Experts or Counsel                       HTML     10K 
 4: EX-23.4     Consent of Experts or Counsel                       HTML     10K

‘EX-23.2’ — Consent of Experts or Counsel
Exhibit Table of Contents

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		Alternative Formats (Word, et al.) Consent of Independent Public Accounting Firm Exhibit 23.2 QuickLinks
1	1st Page – Filing Submission
"	Exhibit 23.2
"	Consent of Independent Public Accounting Firm
"	QuickLinks

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

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Exhibit 23.2

CONSENT OF INDEPENDENT PUBLIC ACCOUNTING FIRM

We consent to the reference of our firm under the caption of "Experts" and to the use of our report of Kilian Manufacturing Corporation and Kilian Canada ULC, dated December 14, 2004, in the Registration Statement (Form S-4 No. 333-124944) for the registration of $165,000,000 of 9% Senior Secured Notes.

/s/ FIRLEY, MORAN, FREER & EASSA, P.C.

Syracuse, New York
January 17, 2006

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Exhibit 23.2

CONSENT OF INDEPENDENT PUBLIC ACCOUNTING FIRM

Dates Referenced Herein and Documents Incorporated by Reference

This ‘S-4/A’ Filing	Date	Other Filings

Filed on:	1/19/06	CORRESP
	1/17/06	S-4/A
	12/14/04
		List all Filings

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Filing Submission 0001047469-06-000604 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

American Enterprises MPT Corp, et al. – ‘S-4/A’ on 1/19/06 – ‘EX-23.2’

On: Thursday, 1/19/06, at 6:50am ET · Private-to-Public: Document/Exhibit ¶ – Release Delayed · Accession #: 1047469-6-604 · File #s: 333-124944, -01, -02, -03, -04, -05, -06, -07, -08, -09, -10, -11

Previous ‘S-4’: ‘S-4/A’ on 1/17/06 · Next: ‘S-4’ on 6/8/06 · Latest: ‘S-4/A’ on 5/27/10

Pre-Effective Amendment to Registration of Securities Issued in a Business-Combination Transaction — Form S-4Filing Table of Contents

‘EX-23.2’ — Consent of Experts or CounselExhibit Table of Contents

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

Dates Referenced Herein and Documents Incorporated by Reference

On: Thursday, 1/19/06, at 6:50am ET · Private-to-Public: Document/Exhibit `¶` – Release Delayed · Accession #: 1047469-6-604 · File #s: 333-124944, -01, -02, -03, -04, -05, -06, -07, -08, -09, -10, -11

Pre-Effective Amendment to Registration of Securities Issued in a Business-Combination Transaction — Form S-4
Filing Table of Contents

‘EX-23.2’ — Consent of Experts or Counsel
Exhibit Table of Contents