Attached files
| file | filename |
|---|---|
| 10-K - HUSA Liquidating Corp | v217920_10k.htm |
| EX-21 - HUSA Liquidating Corp | v217920_ex21.htm |
| EX-32.1 - HUSA Liquidating Corp | v217920_ex32-1.htm |
| EX-31.2 - HUSA Liquidating Corp | v217920_ex31-2.htm |
| EX-31.1 - HUSA Liquidating Corp | v217920_ex31-1.htm |
Exhibit 23
Consent of the Independent Registered Public Accounting Firm
HearUSA Inc.
West Palm Beach, Florida
We hereby consent to the incorporation by reference in the Registration Statements on Forms S-3 (File Nos.333-157347, 333-144224, 333-128605, 333-115399, 333-38862, 333-64571, 333-24357, 333-25169, 333-18753, 333-11429, 333-04639, and 333-04303) and Forms S-8 (File Nos. 333-161609, 333-08523, and 333-144904) of HearUSA,Inc.’s report dated April 11, 2011 relating to the consolidated financial statements, which appears in this Form 10-K.
Our report contains an explanatory paragraph regarding the Company’s ability to continue as a going concern.
/s/ BDO USA, LLP
West Palm Beach, Florida
April 11, 2011