Exhibit 23

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We consent to the incorporation by reference in the registration statement listed below of our report dated June 25, 2009, with respect to the statements of net assets available for benefits of the Caribbean Refrescos, Inc. Thrift Plan as of December 31, 2008 and 2007, the related statement of changes in net assets available for benefits for the year ended December 31, 2008, and the related supplemental schedule of  schedule H, line 4i — schedule of assets (held at end of year) as of December 31, 2008, which report appears in the annual report on Form 11-K of the Caribbean Refrescos, Inc. Thrift Plan for the year ended December 31, 2008:

 

Registration Statement No. 33-26251 on Form S-8, dated December 20, 1988

 

 

/s/ BANKS, FINLEY, WHITE & CO.

June 25, 2009

College Park, Georgia