Maddox
Ungar Silberstein, PLLC CPAs and Business
Advisors
Phone
(248) 203-0080
Fax (248)
281-0940
30600
Telegraph Road, Suite 2175
Bingham
Farms, MI 48025-4586
www.maddoxungar.com
March 30,
2009
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Board of
Directors
Secured
Diversified Investment, Ltd.
Las
Vegas, Nevada
To Whom
It May Concern:
Maddox
Ungar Silberstein, PLLC hereby consents to the use in the Form 10-K, Annual Report Pursuant to Section 13
or 15(d) of the Securities Act of 1934, filed by Secured Diversified
Investment, Ltd. of our report dated February 12, 2009, relating to the
financial statements of Galaxy Gaming, Inc. Inc., a Nevada Corporation, as of
and for the periods ending December 31, 2008 and 2007.
Sincerely,
/s/ Maddox Ungar
Silberstein, PLLC
Maddox
Ungar Silberstein, PLLC