CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in this Registration Statement on Form
S-3 of our report, relating to the consolidated financial statements and
financial statement schedule of Reading International, Inc. and subsidiaries
(the “Company”) dated March 16, 2009, October 16, 2009 as to the effects of the
retrospective application of Statement of Financial Accounting Standards (SFAS)
No. 160, Noncontrolling
Interests in Consolidated Financial Statements – An Amendment of ARB No.
51 and of SFAS No. 144, Accounting for the Impairment or
Disposal of Long-Lived Assets and correction of an error discussed in
Note 28 (which report expresses an unqualified opinion and includes an
explanatory paragraph regarding the Company's adoption of Financial Accounting
Standards Board Interpretation No. 48, Accounting for Uncertainty in Income
Taxes—an interpretation of FASB Statement No. 109), appearing in the
Annual Report on Form 10-K/A of the Company for the year ended December 31,
2008, and our report dated March 16, 2009 on the effectiveness of the Company
internal control over financial reporting appearing in the Annual Report on Form
10-K of the Company for the year ended December 31, 2008, and to the reference
to us under the heading "Experts" in the Prospectus, which is part of this
Registration Statement.
/s/
Deloitte & Touche LLP
Deloitte & Touche LLP
Los
Angeles, California
October
16, 2009