Brightstar Corp. – IPO: ‘S-1/A’ on 9/20/04 – EX-23.2

On:  Monday, 9/20/04, at 5:21pm ET   ·   Accession #:  950144-4-9222   ·   File #:  333-118036

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Initial Public Offering (IPO):  Pre-Effective Amendment to Registration Statement (General Form)   —   Form S-1
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1/A       Brightstar Corp. Form S-1                           HTML   1.51M 
 2: EX-1.1      Form of Underwriting Agreement                        47    192K 
 3: EX-10.47    Audit and Compliance Committee Charter of              5     21K 
                          Brightstar Corp.                                       
 4: EX-10.48    Nominating and Corporate Governance Comittee           2     11K 
                          Charter of Brightstar Corp.                            
 5: EX-10.49    Compensation Committee Charter of Brightstar Corp.     2     10K 
 6: EX-10.57    Stock Purchase Agreement                              26    110K 
 7: EX-10.58    Business Collaberation Agreement                       9     32K 
 8: EX-21       List of Subsidiaries of Brightstar Corp.               1      9K 
 9: EX-23.2     Consent of Deloitte & Touche LLP                       1      7K 

EX-23.2   —   Consent of Deloitte & Touche LLP

EX-23.2
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                                                                    EXHIBIT 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of                                   
Brightstar Corp.                                                                

We consent to the use in this Amendment No. 1 to Registration Statement No.     
333-118036 of Brightstar Corp. of our report dated July 30, 2004, relating to   
the consolidated financial statements of Brightstar Corp. as of December 31,    
2002 and 2003 and for the years then ended (which report expresses an           
unqualified opinion and includes an explanatory paragraph concerning the        
application of procedures relating to the retroactive revision to the 2001      
consolidated financial statement to give effect to the stock split on December  
30, 2003, to include the 2001 earnings-per-share amounts on the consolidated    
financial statements of income for the year ended December 31, 2001 and to      
include the disclosures required by Statement of Financial Accounting Standards 
No. 131, DISCLOSURES ABOUT SEGMENTS OF AN ENTERPRISE AND RELATED INFORMATION,   
which was adopted by the Company on January 1, 2003, related to the 2001        
consolidated financial statements that were audited by other auditors who have  
ceased operations), appearing in the Prospectus, which is a part of this        
Registration Statement, and to the references to us under the headings "Summary 
Consolidated Financial Data", "Selected Consolidated Financial Data" and        
"Experts" in such Prospectus.                                                   

DELOITTE & TOUCHE LLP                                                           

Miami, Florida                                                                  
September 17, 2004                                                              

Dates Referenced Herein

This ‘S-1/A’ Filing		Date		Other Filings
Filed on:		9/20/04		None on these Dates
		9/17/04
		7/30/04
		12/31/03
		12/30/03
		1/1/03
		12/31/02
		12/31/01
				List all Filings