Exhibit
23.2
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board
of Directors
Air
Methods Corporation:
We
consent to the use of our reports dated March 11, 2009, with respect to the
consolidated balance sheets of Air Methods Corporation (the Company) as of
December 31, 2008 and 2007, and the related consolidated statements of
operations, stockholders' equity, and cash flows for each of the years in the
three-year period ended December 31, 2008 and the related consolidated financial
statement schedule, Schedule II - Valuation and Qualifying Accounts and the
effectiveness of internal control over financial reporting as of December 31,
2008, incorporated herein by reference and to the reference to our firm under
the heading "Experts" in the prospectus.
Our
report with respect to the consolidated financial statements refers to the
Company’s adoption of Financial Accounting Standards
Board Interpretation No. 48, Accounting for Uncertainty in Income
Taxes, effective January 1, 2007.
KPMG
LLP
/s/ KPMG
LLP
Denver,
CO
December
3, 2009