US Airways 2007 Annual Report Download - page 1195

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Consent of Independent Registered Public Accounting Firm
The Board of Directors and Stockholders
US Airways, Inc.:
We consent to the incorporation by reference in Registration Statement Nos. 333-137806 and 333-47348 on Form S-3 and 333-74734 on Form S-4 of US
Airways, Inc. and subsidiaries ("US Airways") of our reports dated February 20, 2008, with respect to the consolidated balance sheets of US Airways as of
December 31, 2007 and 2006, and related consolidated statements of operations, stockholder's equity (deficit), and cash flows for the years ended
December 31, 2007 and 2006, and the three months ended December 31, 2005 for the Successor Company, and for the nine months ended September 30,
2005 for the Predecessor Company, and the effectiveness of internal control over financial reporting as of December 31, 2007, which reports appear in the
December 31, 2007 Annual Report on Form 10-K of US Airways.
Our report dated February 20, 2008 also includes an explanatory paragraph that, as discussed in Notes 1 and 2(b) to the financial statements, on September 16,
2005, the Bankruptcy Court confirmed the Company's Plan of Reorganization (the Plan), related to its Chapter 11 bankruptcy proceeding. The Plan became
effective on September 27, 2005 and US Airways and its parent Company, US Airways Group, Inc. (US Airways Group), emerged from Chapter 11
bankruptcy proceeding. In connection with its emergence from Chapter 11 bankruptcy proceedings, US Airways adopted fresh-start reporting pursuant to
Statement of Position 90-7, "Financial Reporting by Entities in Reorganization Under the Bankruptcy Code" as of September 27, 2005. As a result, the
financial statements of the Successor Company are presented on a different basis than those of the Predecessor Company and, therefore, are not comparable in
all respects.
Our report on the consolidated financial statements refers to the adoption by the Company of FASB Interpretation No. 48, Accounting for Uncertainty in
Income Taxes — an interpretation of FASB Statement No. 109, effective January 1, 2007, Statement of Financial Accounting Standards ("SFAS") 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 December 31, 2006, and SFAS No. 123(R), Share Based Payment, effective January 1, 2006.
KPMG LLP
Phoenix, Arizona
February 20, 2008