---

---

# Exhibit 15.8

# LETTER OF CONSENT

We hereby consent to the reference to
each of our studies listed below, which we prepared for Plaza Centers N.V. (the
Company), in the Annual Report on Form 20-F of Elbit Imaging Ltd. for the year
ended December 31, 2008 and to the incorporation by reference of such Annual Report in the
Registration Statements on Form S-8 (Registration No. 333-117509, No. 333-130852, No.
333-136684 and No. 333-152820) filed by Elbit Imaging Ltd.:

| |  | Valuation
of options granted in October 2006 under the Companys 2006 Employee Stock Option
Plan (ESOP 2006), dated February 2007;
| | - | ------------------------------------------------------------------------------------------------------------------------------------

| |  | Valuation
 of options  granted in March 21,  2007 under the  framework  of ESOP 2006,  dated June
         2007;
| | - | ----------------------------------------------------------------------------------------------------------------

| |  | Valuation
 report in respect of options  granted in May 29, 2007 under the framework of ESOP 2006,
dated June 2007;
| | - | -------------------------------------------------------------------------------------------------------------------

| |  | Valuation
report in respect of options granted in August 30, 2007 under the framework of ESOP 2006,
dated October 2007;
| | - | -----------------------------------------------------------------------------------------------------------------------

| |  | Valuation
report in respect of options granted in November 25, 2007 under the framework of ESOP
2006 , dated February 2008;
| | - | ---------------------------------------------------------------------------------------------------------------------------

| |  | Valuation
report in respect of options re-priced in November 1, 2007 under the framework of ESOP
2006 , dated November 2007;
| | - | ----------------------------------------------------------------------------------------------------------------------------

| |  | Valuation
report in respect of options granted in March 26, 2008 under the framework of ESOP 2008 ,
dated April 2008;
| | - | ---------------------------------------------------------------------------------------------------------------------

| |  | Valuation
 report in respect of options  granted in May 27, 2008 under the framework of ESOP 2008
,dated June 2008;
| | - | -------------------------------------------------------------------------------------------------------------------

| |  | Valuation
report in respect of options granted in August 25, 2008 under the framework of ESOP 2008
, dated November 2008;
| | - | -------------------------------------------------------------------------------------------------------------------------

| |  | Valuation
report in respect of options granted in November 25, 2008 under the framework of ESOP
2008 , dated April 2009;
| | - | ------------------------------------------------------------------------------------------------------------------------

| |  | Valuation
report in respect of options re-priced in October 25, 2008 under the framework of ESOP
2008 , dated February 2009;
| | - | ----------------------------------------------------------------------------------------------------------------------------

This consent is not to be construed
as an admission that we are an expert or that we are a person whose consent is required to
be filed with the Annual Report under the provisions of the Securities Act of 1933, as
amended.

| |  | Very truly yours,/s/ 
BDO Ziv Haft Consulting & Management Ltd.
| |  | -----------------------------------------------------------------------------

June 25, 2009Tel
Aviv, Israel



---

---