Attached files
| file | filename |
|---|---|
| 10-Q/A - SensiVida Medical Technologies, Inc. | v211700_10qa.htm |
| EX-32 - SensiVida Medical Technologies, Inc. | v211700_ex32.htm |
| EX-31.2 - SensiVida Medical Technologies, Inc. | v211700_ex31-2.htm |
| EX-31.1 - SensiVida Medical Technologies, Inc. | v211700_ex31-1.htm |
REVIEW
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the
Board of Directors and Stockholders of
Sensivida
Medical Technologies, Inc.
We have
reviewed the accompanying condensed consolidated balance sheet of Sensivida
Medical Technologies, Inc. and subsidiaries (the “Company”) as of May 31, 2009,
and the related condensed consolidated statements of operations and cash flows
for the three-month periods ended May 31, 2009 and 2008. These interim condensed
consolidated financial statements are the responsibility of the Company’s
management.
We
conducted our reviews in accordance with the standards of the Public Company
Accounting Oversight Board (United States). A review of interim financial
information consists principally of applying analytical procedures and making
inquiries of persons responsible for financial and accounting matters. It is
substantially less in scope than an audit conducted in accordance with standards
of the Public Company Accounting Oversight Board (United States), the objective
of which is the expression of an opinion regarding the financial statements
taken as a whole. Accordingly, we do not express such an opinion.
Based on
our reviews, we are not aware of any material modifications that should be made
to the accompanying interim condensed consolidated financial statements referred
to above for them to be in conformity with accounting principles generally
accepted in the United States of America.
The
accompanying condensed consolidated financial statements have been prepared
assuming that the Company will continue as a going concern. As
disclosed in Note 1 to the condensed consolidated financial statements, the
Company has no revenues, incurred significant losses from operations, and has
negative working capital and an accumulated deficit which raises substantial
doubt about its ability to continue as a going concern. Management’s plan in
regard to these matters is also described in Note 1. The condensed
consolidated financial statements do not include any adjustments relating to the
recoverability and classification of asset carrying amounts or the amount and
classification of liabilities that might result should the Company be unable to
continue as a going concern.
We have
previously audited, in accordance with auditing standards of the Public Company
Accounting Oversight Board (United States), the consolidated balance sheet of
Sensivida Medical Technologies, Inc. and subsidiaries as of February 28, 2009,
and the related consolidated statements of operations, changes in stockholders’
deficit, and cash flows for the year then ended (not presented herein); and in
our report dated June 16, 2010, we expressed an unqualified opinion on those
consolidated financial statements. In our opinion, the information set forth in
the accompanying consolidated balance sheet as of February 28, 2009, is fairly
stated, in all material respects, in relation to the consolidated balance sheet
from which it has been derived.
/s/
Morison Cogen LLP
Bala
Cynwyd, Pennsylvania
June 16,
2010