S-1/A: General form of registration statement for all companies including face-amount certificate companies

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Amendment No. 1 to the Registration Statement on Form S-1 of our report dated June 14, 2007, except for Note 21(B), as to which the date is September 12, 2007, relating to the financial statements of AMC Entertainment Holdings, Inc., which appears in such Registration Statement. We also consent to the reference to us under the heading "Experts" in such Registration Statement.

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Exhibit 23.1