Certified Public
Accountants | 280 Kenneth Drive, Suite 100 |
Rochester, New York 14623 | 585.427.8900 | EFPRotenberg.com
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Optex
Systems Holdings, Inc.
1420
Presidential Drive
Richardson,
Texas 75081
We hereby
consent to the use in the Registration Statement on Form S-1/A Amendment No. 10
of our report dated December 23, 2010, relating to the financial statements of
Optex Systems Holdings, Inc. which is contained in that Registration
Statement. We also consent to the reference to us under the caption,
“Experts”, in this Registration Statement.
EFP
Rotenberg, LLP
Rochester,
New York
January
12, 2011
