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S-1 - FORM S-1 - EMISPHERE TECHNOLOGIES INCb87377sv1.htm
EX-5.1 - EX-5.1 - EMISPHERE TECHNOLOGIES INCb87377exv5w1.htm
EX-10.85 - EX-10.85 - EMISPHERE TECHNOLOGIES INCb87377exv10w85.htm
EX-10.86 - EX-10.86 - EMISPHERE TECHNOLOGIES INCb87377exv10w86.htm
EX-10.87 - EX-10.87 - EMISPHERE TECHNOLOGIES INCb87377exv10w87.htm
EX-23.2 - EX-23.2 - EMISPHERE TECHNOLOGIES INCb87377exv23w2.htm
EX-10.99 - EX-10.99 - EMISPHERE TECHNOLOGIES INCb87377exv10w99.htm
EX-10.92 - EX-10.92 - EMISPHERE TECHNOLOGIES INCb87377exv10w92.htm
EX-10.91 - EX-10.91 - EMISPHERE TECHNOLOGIES INCb87377exv10w91.htm
EX-10.90 - EX-10.90 - EMISPHERE TECHNOLOGIES INCb87377exv10w90.htm
EX-10.96 - EX-10.96 - EMISPHERE TECHNOLOGIES INCb87377exv10w96.htm
EX-10.88 - EX-10.88 - EMISPHERE TECHNOLOGIES INCb87377exv10w88.htm
EX-10.98 - EX-10.98 - EMISPHERE TECHNOLOGIES INCb87377exv10w98.htm
EX-10.97 - EX-10.97 - EMISPHERE TECHNOLOGIES INCb87377exv10w97.htm
EX-10.93 - EX-10.93 - EMISPHERE TECHNOLOGIES INCb87377exv10w93.htm
EX-10.89 - EX-10.89 - EMISPHERE TECHNOLOGIES INCb87377exv10w89.htm
EX-10.95 - EX-10.95 - EMISPHERE TECHNOLOGIES INCb87377exv10w95.htm
EX-10.103 - EX-10.103 - EMISPHERE TECHNOLOGIES INCb87377exv10w103.htm
EX-10.105 - EX-10.105 - EMISPHERE TECHNOLOGIES INCb87377exv10w105.htm
EX-10.102 - EX-10.102 - EMISPHERE TECHNOLOGIES INCb87377exv10w102.htm
EX-10.104 - EX-10.104 - EMISPHERE TECHNOLOGIES INCb87377exv10w104.htm
EX-10.101 - EX-10.101 - EMISPHERE TECHNOLOGIES INCb87377exv10w101.htm
EX-10.100 - EX-10.100 - EMISPHERE TECHNOLOGIES INCb87377exv10w100.htm
EX-10.94 - EX-10.94 - EMISPHERE TECHNOLOGIES INCb87377exv10w94.htm
Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
We consent to the use in this Registration Statement on Form S-1 of Emisphere Technologies, Inc. of our reports dated March 31, 2011, relating to our audits of the financial statements, as of December 31, 2010 and 2009 and for the years then ended and of internal control over financial reporting as of December 31, 2010, appearing in the Prospectus, which is part of this Registration Statement. Our report dated March 31, 2011, relating to the financial statements includes an emphasis paragraph relating to an uncertainty as to the Company’s ability to continue as a going concern.
Our report dated March 31, 2011, on the effectiveness of internal control over financial reporting as of December 31, 2010, expressed an opinion that Emisphere Technologies, Inc. had not maintained effective internal control over financial reporting as of December 31, 2010, based on criteria established in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission.
We also consent to the reference to our firm under the caption “Experts” in such Prospectus.
/s/ McGladrey & Pullen, LLP
New York, New York
July 26, 2011