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We consent to the incorporation by reference in this Registration Statement of 4Licensing Corporation (formerly known as 4Kids Entertainment, Inc.) on Form S-8 (No: 333-187121) of our report dated March 28, 2013, on our audits of the consolidated financial statements as of December 31, 2012 and 2011 and for each of the years in the three-year period ended December 31, 2012 which report is included in this Annual Report on Form 10-K to be filed on or about March 28, 2013. Our report includes an explanatory paragraph about the existence of substantial doubt concerning the Company's ability to continue as a going concern.