FairPoint Communications 2006 Annual Report Download - page 132

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Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
The Board of Directors
FairPoint Communications, Inc.:
We consent to the incorporation by reference in the registration statements on Form S-8 (No. 333-122809) and on Form S-3 (Nos. 333-127759 and 333-
127760) of FairPoint Communications, Inc., and in the related prospectuses, of our report dated March 12, 2007, with respect to the consolidated balance
sheets of FairPoint Communications, Inc. and subsidiaries (the Company) as of December 31, 2006 and 2005, and the related consolidated statements of
operations, stockholders’ equity (deficit), comprehensive income (loss), and cash flows for each of the years in the three-year period ended December 31,
2006, and management’s assessment of the effectiveness of internal control over financial reporting as of December 31, 2006 and the effectiveness of internal
control over financial reporting as of December 31, 2006, which reports appear in the December 31, 2006 annual report on Form 10-K of FairPoint
Communications, Inc.
Our report dated March 12, 2007 on management’s assessment of the effectiveness of internal control over financial reporting and the effectiveness of
internal control over financial reporting as of December 31, 2006 contains an explanatory paragraph that states FairPoint Communications, Inc. acquired The
Germantown Independent Telephone Company (GITC), Unite Communications Systems, Inc. (Unite), and Cass County Telephone Company Limited
Partnership and LEC Long Distance, Inc. (Cass County) during the year ended December 31, 2006, and management excluded these subsidiaries from its
assessment of the effectiveness of FairPoint Communications, Inc.’s internal control over financial reporting as of December 31, 2006. Internal control over
financial reporting of GITC, Unite, and Cass County is associated with total assets of $36.6 million and total revenues of $6.6 million, included in the
consolidated financial statements of FairPoint Communications, Inc. and subsidiaries as of and for the year ended December 31, 2006. Our audit of internal
control over financial reporting of FairPoint Communications, Inc. and subsidiaries also excluded an evaluation of the internal control over financial reporting
of GITC, Unite, and Cass County.
Our report dated March 12, 2007 on the consolidated financial statements refers to the Company’s adoption of Statement of Financial Accounting
Standards (SFAS) No. 123 (revised 2004), Share-Based Payment, effective January 1, 2006.
/s/ KPMG LLP
Omaha, Nebraska
March 12, 2007