Attached files

file filename
S-1 - FORM S-1 REGISTRATION - NEW AIR, INC.fs10901_form-nair.htm
EX-10.3 - TAX PRE RULING DATED AUGUST 10, 2009 - NEW AIR, INC.fs10901_x103-nair.htm
EX-3.3 - BY-LAWS OF THE REGISTRANT - NEW AIR, INC.fs10901_x033-nair.htm
EX-10.6 - SECOND MICRODEL AGREEMENT OF JUNE 2009 - NEW AIR, INC.fs10901_x106-nair.htm
EX-10.1 - ACQUISITION AGREEMENT DATED SEPT. 2009 - NEW AIR, INC.fs10901_x101-nair.htm
EX-10.7 - INDEMNIFICATION AGREEMENT - NEW AIR, INC.fs10901_x107-nair.htm
EX-10.9 - EMPLOYMENT AGREEMENT FOR LIOR CARMELI, CEO - NEW AIR, INC.fs10901_x109-nair.htm
EX-10.8 - EMPLOYMENT AGREEMENT FOR JACOB BAL, CTO - NEW AIR, INC.fs10901_x108-nair.htm
EX-10.2 - SHAREHOLDERS AGREEMENT DATED SEPT. 2009 - NEW AIR, INC.fs10901_x102-nair.htm
EX-5.1 - OPINION OF SEC ATTORNEYS, LLC - NEW AIR, INC.fs10901_x051-nair.htm
EX-21.1 - SUBSIDIARIES OF THE REGISTRANT - NEW AIR, INC.fs10901_x211-nair.htm
EX-14.1 - CODE OF ETHICS - NEW AIR, INC.fs10901_x141-nair.htm
EX-3.2 - AMENDMENTS TO ARTICLES - NEW AIR, INC.fs10901_x032-nair.htm
EX-10.4 - CURRENT SHAREHOLDERS AGREEMENT OF JULY 2009 - NEW AIR, INC.fs10901_x104-nair.htm
EX-10.10 - EMPLOYMENT AGREEMENT FOR DAVID KAPON CFO - NEW AIR, INC.fs10901_x1010-nair.htm
EX-10.5 - FIRST MICRDEL AGREEMENT OF APRIL 2009 - NEW AIR, INC.fs10901_x105-nair.htm
EX-3.1 - ARTICLES OF INCORPORATION OF THE REGISTRANT - NEW AIR, INC.fs10901_x031-nair.htm
EXHIBIT 23.1 CONSENT OF SCHWARTZ LEVITSKY FELDMAN LLP
 
Schwartz Levitsky Feldman llp
CHARTERED ACCOUNTANTS
LICENSED PUBLIC ACCOUNTANTS
TORONTO MONTREAL
 
 
CONSENT OF SCHWARTZ LEVITSKY FELDMAN LLP



The undersigned, Schwartz Levitsky Feldman llp, hereby consents to the use of our name and the use of our opinions dated October 16, 2009 on the financial statements of New Air Inc. (the Company) for the period from incorporation (July 10, 2009) to August 31, 2009 and Baby’s Breath Ltd. for the years ended December 31, 2008 and 2007 included in its Registration Statement on Form S-1 being filed by the Company.

   "SCHWARTZ LEVITSKY FELDMAN LLP"  
 
 
Toronto, Ontario, Canada     Chartered Accountants
October 16, 2009     Licensed Public Accountants
 
 
    1167 Caledonia Road
   
Toronto, Ontario M6A 2X1
   
Tel:  416 785 5353
    Fax:  416 785 5663