<SEC-DOCUMENT>0001564590-17-023552.txt : 20171113
<SEC-HEADER>0001564590-17-023552.hdr.sgml : 20171110
<ACCEPTANCE-DATETIME>20171113165529
ACCESSION NUMBER:		0001564590-17-023552
CONFORMED SUBMISSION TYPE:	10-K/A
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	20161231
FILED AS OF DATE:		20171113
DATE AS OF CHANGE:		20171113

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEOGENOMICS INC
		CENTRAL INDEX KEY:			0001077183
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-TESTING LABORATORIES [8734]
		IRS NUMBER:				742897368
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-35756
		FILM NUMBER:		171196749

	BUSINESS ADDRESS:	
		STREET 1:		12701 COMMONWEALTH DRIVE
		STREET 2:		SUITE 9
		CITY:			FORT MYERS
		STATE:			FL
		ZIP:			33913
		BUSINESS PHONE:		9419231949

	MAIL ADDRESS:	
		STREET 1:		12701 COMMONWEALTH DRIVE
		STREET 2:		SUITE 9
		CITY:			FORT MYERS
		STATE:			FL
		ZIP:			33913

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN COMMUNICATIONS ENTERPRISES INC
		DATE OF NAME CHANGE:	19990120
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K/A
<SEQUENCE>1
<FILENAME>neo-10ka_20161231.htm
<DESCRIPTION>10-K/A
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<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
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<p style="text-align:center;margin-top:2pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:15pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">UNITED STATES</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:15pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">SECURITIES AND EXCHANGE COMMISSION</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Washington, DC 20549</p>
<p style="text-align:center;margin-top:6pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;color:#000000;font-size:15pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">FORM 10-K/A</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;color:#000000;font-size:13pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Amendment No. 1</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:bold;font-style:normal;text-transform:none;font-variant: normal;font-family:Times New Roman;font-size:10pt;">ANNUAL REPORT PURSUANT TO SECTION&#160;13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</p></td></tr></table></div>
<p style="text-align:center;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">For the fiscal year ended December&#160;31, 2016</p>
<p style="text-align:center;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">or</p>
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<p style="text-align:justify;margin-top:4pt;margin-bottom:0pt;font-weight:bold;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;font-family:'Times New Roman';"><font style="font-weight:bold;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;font-family:'Times New Roman';"></font><font style="font-size:10pt;font-family:'Times New Roman'">&#9744;</font></p></td>
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<p style="text-align:justify;margin-top:4pt;margin-bottom:0pt;font-weight:bold;font-style:normal;text-transform:none;font-variant: normal;font-family:Times New Roman;font-size:10pt;">TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</p></td></tr></table></div>
<p style="text-align:center;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">For the transition period from &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; to &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</p>
<p style="text-align:center;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Commission File Number: 001-35756</p>
<p style="text-align:center;border-bottom:Solid 0.75pt;padding-bottom:1pt;margin-bottom:0pt;margin-top:0pt;margin-left:40%;margin-right:40%;text-indent:0%;font-size:4pt;">&nbsp;</p>
<p style="text-align:center;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:20pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">NEOGENOMICS, INC.</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">(Exact name of registrant as specified in its charter)</p>
<p style="text-align:center;border-bottom:Solid 0.75pt;padding-bottom:1pt;margin-bottom:0pt;margin-top:0pt;margin-left:40%;margin-right:40%;text-indent:0%;font-size:4pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:4pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p></td>
<td valign="top"  style="width:49%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">74-2897368</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:7pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">(State or other jurisdiction of</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:7pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">incorporation or organization)</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:7pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:7pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">(IRS Employer</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:7pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Identification No.)</p></td>
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<p style="text-align:center;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">12701 Commonwealth Drive, Suite 9, Fort Myers, FL 33913</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:7pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">(Address of principal executive offices, Zip code)</p>
<p style="text-align:center;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">(239) 768-0600</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:7pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">(Registrant&#8217;s telephone number, including area code)</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:4pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:7pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Securities registered pursuant to Section&#160;12(b) of the Act:</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:7pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p></td>
<td valign="bottom"  style="width:49%; border-bottom:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:7pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Name of each exchange on which registered:</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Common Stock, par value $0.001 per share</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p></td>
<td valign="top"  style="width:49%; border-top:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">NASDAQ Capital Market</p></td>
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<p style="text-align:center;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Securities registered pursuant to Section&#160;12(g) of the Act: Common Stock par value $0.001 per share</p>
<p style="text-align:center;border-bottom:Solid 0.75pt;padding-bottom:1pt;margin-bottom:0pt;margin-top:0pt;margin-left:40%;margin-right:40%;text-indent:0%;font-size:4pt;">&nbsp;</p>
<p style="text-align:justify;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.&#160;&#160;&#160;&#160;Yes&#160;&#160; <font style="font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9744;</font></font> &#160;&#160;&#160;&#160;No&#160;&#160; <font style="font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9746;</font></font></p>
<p style="text-align:justify;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Indicate by check mark if the registrant is not required to file reports pursuant to Section&#160;13 or 15(d) of the Act.&#160;&#160;&#160;&#160;Yes&#160;&#160; <font style="font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9744;</font></font> &#160;&#160;&#160;&#160;No&#160;&#160; <font style="font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9746;</font></font></p>
<p style="text-align:justify;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Indicate by check mark whether the registrant (1)&#160;has filed all reports required to be filed by Section&#160;13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)&#160;has been subject to such filing requirements for the past 90 days.&#160;&#160;&#160;&#160;Yes&#160;&#160; <font style="font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9746;</font></font> &#160;&#160;&#160;&#160;No&#160;&#160; <font style="font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9744;</font></font></p>
<p style="text-align:justify;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (&#167;232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).&#160;&#160;&#160;&#160;Yes&#160;&#160; <font style="font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9746;</font></font> &#160;&#160;&#160;&#160;No&#160;&#160; <font style="font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9744;</font></font></p>
<p style="text-align:justify;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Indicate by check mark if disclosure of delinquent filers pursuant to Item&#160;405 of Regulation S-K (&#167;229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant&#8217;s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.&#160;&#160; <font style="font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9744;</font></font></p>
<p style="text-align:justify;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer&#8221; and &#8220;smaller reporting company&#8221; in Rule 12b-2 of the Exchange Act.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:4pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Large&#160;accelerated&#160;filer</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9744;</font></p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;&#160;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Accelerated Filer</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9746;</font></p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:4pt;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:4pt;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:4pt;">&nbsp;</p></td>
<td colspan="2" valign="middle"  style="width:3%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:4pt;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Non-accelerated filer</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p></td>
<td valign="bottom"  style="width:55%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9744;</font><font style="font-family:Times New Roman;">&#160;&#160;(Do not check if smaller reporting company)</font></p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;&#160;</p></td>
<td valign="bottom"  style="width:20%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Smaller&#160;reporting&#160;company</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p></td>
<td valign="bottom"  style="width:2%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9744;</font></p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Emerging Growth Company</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9744;</font></p></td>
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<p style="text-align:justify;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. &#9744;</p>
<p style="text-align:justify;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act):&#160;&#160;&#160;&#160; <font style="font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9744;</font></font> &#160;&#160;Yes&#160;&#160;&#160;&#160; <font style="font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9746;</font></font> &#160;&#160;No</p>
<p style="text-align:justify;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:4pt;margin-top:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">As of June 30, 2016, the aggregate market value of the registrant&#8217;s common stock held by non-affiliates of the registrant was approximately $573.9 million, based on the closing price of the registrant&#8217;s common stock of $8.04 per share on June 30, 2016.</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">The number of shares outstanding of the registrant&#8217;s Common Stock, par value $0.001 per share, as of March 09, 2017: 78,822,928</p>
<p style="text-align:center;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"> <font style="font-weight:bold;">DOCUMENTS INCORPORATED BY REFERENCE</font></p>
<p style="text-align:justify;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Portions of the registrant&#8217;s Proxy Statement for its 2017 Annual Meeting of stockholders are incorporated by reference into Part III of this Annual Report on Form 10-K.</p>
<p style="text-align:justify;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:center;margin-top:12pt;margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">NEOGENOMICS, INC.</p>
<p style="text-align:justify;margin-top:4pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;color:#000000;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;"><a name="PART_I"></a>Explanatory Note</p>
<p style="text-align:justify;Background-color:#FFFFFF;margin-top:12pt;margin-bottom:0pt;text-indent:0%;color:#000000;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">NeoGenomics, Inc. (the &#8220;Company,&#8221; &#8220;we,&#8221; &#8220;us,&#8221; or &#8220;our&#8221;) is filing this Amendment No.&#160;1 on Form 10-K/A (this &#8220;Amendment&#8221;) to its annual report on Form 10-K for the fiscal year ended December 31, 2016, which was originally filed on March 14, 2017 (the &#8220;Original Filing&#8221;), to amend and restate Item&#160;9A of Part II, &#8220;Controls and Procedures,&#8221; with respect to (1)&#160;our conclusions regarding the effectiveness of our disclosure controls and procedures and our internal control over financial reporting and (2)&#160;Crowe Horwath LLP&#8217;s related attestation report.</p>
<p style="text-align:justify;Background-color:#FFFFFF;margin-top:12pt;margin-bottom:0pt;text-indent:0%;color:#000000;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">As required by Rule 12b-15 under the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), new certifications of our principal executive officer and principal financial officer are also being filed as exhibits to this Amendment. This Amendment should be read in conjunction with the Original Filing, which continues to speak as of the date of the Original Filing. The Amendment does not include any changes to the consolidated financial statements and, except as specifically noted above, this Amendment does not modify or update disclosures in the Original Filing.&nbsp;&nbsp;Accordingly, this Amendment does not reflect events occurring after the filing of the Original Filing or modify or update any related or other disclosures.</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;;font-size:10pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;color:#000000;font-size:10pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">ITEM&#160;9A. CONTROLS AND PROCEDURES</p>
<p style="margin-bottom:0pt;margin-top:6pt;text-indent:0%;font-weight:bold;color:#000000;font-size:10pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Evaluation of Disclosure Controls and Procedures</p>
<p style="text-align:justify;Background-color:#FFFFFF;margin-top:12pt;margin-bottom:0pt;text-indent:0%;color:#000000;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, we evaluated the effectiveness of our disclosure controls and procedures as of December&#160;31, 2016. At the time that the Original Filing was filed, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective. Subsequent to this evaluation, we identified a material weakness in our internal control over financial reporting and our Chief Executive Officer and Chief Financial Officer have concluded that our disclosure procedures were not effective and were not operating at a reasonable assurance level as of December 31, 2016. This material weakness in the Company&#8217;s internal control over financial reporting and the Company&#8217;s remediation efforts are described below.</p>
<p style="text-align:justify;Background-color:#FFFFFF;margin-top:12pt;margin-bottom:0pt;text-indent:0%;color:#000000;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Notwithstanding the material weakness in our internal control over financial reporting as of December 31, 2016, management has concluded that the consolidated financial statements included in the Original Filing present fairly, in all material respects, our financial position, results of operations and cash flows.</p>
<p style="margin-bottom:0pt;margin-top:18pt;text-indent:0%;font-weight:bold;color:#000000;font-size:10pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Management&#8217;s Report on Internal Control over Financial Reporting (Revised)</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:6pt;text-indent:0%;color:#000000;font-size:10pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Our management, with the participation of our Chief Executive Officer and Chief Financial Officer, is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is defined in Rules 13a-15(f) or 15d-15(f) promulgated under the Exchange Act as a process designed by, or under the supervision of, our principal executive and principal financial officer and effected by the Company&#8217;s board of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles and includes those policies and procedures: (1)&#160;that pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the Company; (2)&#160;provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorizations of management and directors of the Company; and (3)&#160;provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company&#8217;s assets that could have a material effect on the financial statements.</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:12pt;text-indent:0%;color:#000000;font-size:10pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Because of its inherent limitations, however, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Our management assessed the effectiveness of the Company&#8217;s internal control over financial reporting as of December&#160;31, 2016. In making this assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control&#8212;Integrated Framework (2013 Framework).&#160;&#160;</p>
<p style="text-align:justify;margin-top:6pt;margin-bottom:0pt;text-indent:0%;color:#000000;font-family:inherit;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a name="_AEIOULastRenderedPageBreakAEIOU2"></a>In our Original Filing, management concluded that our internal control over financial reporting was effective as of&#160;December&#160;31, 2016. Management subsequently concluded that the material weakness described below existed as of December 31, 2016. As a result, management has concluded that we did not maintain effective internal control over financial reporting as of December 31, 2016. The </p>
<p style="text-align:center;margin-top:12pt;margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<hr style="page-break-after:always;width:100%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">NEOGENOMICS, INC.</p>
<p style="text-align:justify;margin-top:6pt;margin-bottom:0pt;color:#000000;font-family:inherit;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="color:#000000;font-family:inherit;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">effectiveness of our internal control over financial reporting as of December&#160;31, 2016 has been audited by Crowe Horwath LLP, an independent registered public accounting </font><font style="color:#000000;font-family:inherit;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">firm, as stated and attested to in their report that is included herein.</font></p>
<p style="text-align:justify;margin-top:6pt;margin-bottom:0pt;text-indent:0%;color:#000000;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">During an internal analysis conducted in the third quarter of 2017, we identified an error in the revenue reported <font style="color:#000000;">in our Form 10-K for the year ended December 31, 2016.&nbsp;&nbsp;We determined that certain unbillable tests were inadvertently included in the revenue accrual recorded for the periods beginning in the fourth quarter of 2016 through the second quarter of 2017.&nbsp;&nbsp;These unbillable tests were worked through our laboratory, however we were unable to produce a final result on the sample.&nbsp;&nbsp;The tests were reported back to the ordering physician as Quantity Not Sufficient (&#8220;QNS&#8221;) or Test Not Performed (&#8220;TNP&#8221;).&nbsp;&nbsp;Although we incur costs attempting to test these QNS and TNP samples, and often attempt to get a result more than once, we cannot bill payors for any tests in which a full result is not reported.&nbsp;&nbsp;As a result of the inclusion of these unbillable tests in the monthly revenue accrual, revenue was overstated.&nbsp;&nbsp;The Company has a policy of writing off any unbilled tests greater than six months old and many of these tests were written off via this process. The Company assessed the extent of the error on each reported period. As a result of the error, the net impact to revenue reported in the 10-K for the year ended December 31, 2016 has been determined to be immaterial.&nbsp;&nbsp;</font></p>
<p style="text-align:justify;margin-top:6pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">The Company did not design and operate controls with a level of precision sufficient to identify unbillable tests included in the monthly revenue accrual.&nbsp;&nbsp;<font style="color:#000000;">Management has concluded that this deficiency constitutes a material weakness in our internal control over financial reporting. Nonetheless, we have concluded that this material weakness does not require a restatement or change in our consolidated financial statements for any prior annual or interim period. We have taken certain remediation steps to address the material weakness referenced above, and to improve our internal control over financial reporting as described below.</font></p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;color:#000000;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:'Times New Roman';font-size:10pt;">&nbsp;</p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#x2022;</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;color:#000000;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:'Times New Roman';font-size:10pt;"><font style="font-family:Times New Roman;">We have filled the open position of Vice President and Principal Accounting Officer and we are providing additional resources to our finance team by actively recruiting for a Corporate Controller.</font></p></td></tr></table></div>
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<p style="margin-bottom:0pt;margin-top:0pt;color:#000000;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:'Times New Roman';font-size:10pt;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#x2022;</font></p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;color:#000000;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:'Times New Roman';font-size:10pt;"><font style="font-family:Times New Roman;">We are re-designing and implementing effective review and approval controls over the accurate recording, presentation, and disclosure of revenue.</font></p></td></tr></table></div>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;color:#000000;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:'Times New Roman';font-size:10pt;">&nbsp;</p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#x2022;</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;color:#000000;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:'Times New Roman';font-size:10pt;"><font style="font-family:Times New Roman;">We have reviewed, identified and corrected errors in the recognition of revenue.</font></p></td></tr></table></div>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;color:#000000;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:'Times New Roman';font-size:10pt;">&nbsp;</p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="color:#000000;font-family:'Times New Roman';font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#x2022;</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;color:#000000;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:'Times New Roman';font-size:10pt;"><font style="font-family:Times New Roman;">We have established steps in our monthly closing process to improve our internal control over financial reporting. These steps include:</font></p></td></tr></table></div>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;color:#000000;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;color:#000000;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="color:#000000;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">a.</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;color:#000000;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:Times New Roman;font-size:10pt;">monthly review of revenue reports by the Director of Billing to ensure that all unbilled tests outstanding for 60 days or greater are appropriate for accrual and will ultimately be billed out</p></td></tr></table></div>
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<p style="text-align:justify;margin-top:0pt;margin-bottom:0pt;color:#000000;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
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<p style="text-align:justify;margin-top:0pt;margin-bottom:0pt;color:#000000;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="color:#000000;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">b.</font></p></td>
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<p style="text-align:justify;margin-top:0pt;margin-bottom:0pt;color:#000000;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:Times New Roman;font-size:10pt;">monthly review of revenue reports by the Assistant Controller to ensure that revenue is not being accrued for tests that based on laboratory results are determined to be unbillable</p></td></tr></table></div>
<p style="margin-bottom:0pt;margin-top:18pt;text-indent:0%;font-weight:bold;color:#000000;font-size:10pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Changes in Internal Control over Financial Reporting</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:6pt;text-indent:0%;color:#000000;font-size:10pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">There were no changes in our internal control over financial reporting that occurred during the quarter ended December&#160;31, 2016 that have materially affected, or are reasonably likely to materially affect, the Company&#8217;s internal control over financial reporting.</p>
<p style="Background-color:#FFFFFF;margin-top:12pt;margin-bottom:0pt;text-indent:0%;color:#000000;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">However, as noted above, we will be implementing changes to our internal control over financial reporting to address the material weakness described above.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:center;margin-top:12pt;margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3</p>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">NEOGENOMICS, INC</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:8pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:8pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;letter-spacing:-0.05pt;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;"><a name="_AEIOULastRenderedPageBreakAEIOU3"></a><font style="font-weight:bold;font-family:Times New Roman;letter-spacing:-0.05pt;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Report</font><font style="font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;"> </font><font style="font-weight:bold;font-family:Times New Roman;letter-spacing:-0.05pt;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">of</font><font style="font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;"> </font><font style="font-weight:bold;font-family:Times New Roman;letter-spacing:-0.05pt;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Independent </font><font style="letter-spacing:-0.1pt;">Registered</font><font style="font-weight:bold;font-family:Times New Roman;letter-spacing:-0.05pt;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;"> Public Accounting</font><font style="font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;"> </font><font style="font-weight:bold;font-family:Times New Roman;letter-spacing:-0.05pt;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Firm</font></p>
<p style="margin-top:0pt;margin-bottom:6pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="margin-bottom:6pt;margin-top:0pt;margin-right:68.76%;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">To <font style="letter-spacing:-0.05pt;">the</font> <font style="letter-spacing:-0.05pt;">Board of</font> <font style="letter-spacing:-0.05pt;">Directors</font> <font style="letter-spacing:-0.05pt;">and Stockholders</font><font style="letter-spacing:1.45pt;"> </font><font style="letter-spacing:-0.05pt;">NeoGenomics,</font> <font style="letter-spacing:-0.05pt;">Inc.</font></p>
<p style="text-align:justify;line-height:11pt;margin-bottom:6pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Fort<font style="letter-spacing:-0.1pt;"> </font>Myers,<font style="letter-spacing:-0.05pt;"> Florida</font></p>
<p style="margin-top:0pt;margin-bottom:6pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:6pt;margin-top:0pt;margin-right:0.86%;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">We<font style="letter-spacing:0.75pt;"> </font><font style="letter-spacing:-0.05pt;">have</font><font style="letter-spacing:0.75pt;"> </font><font style="letter-spacing:-0.05pt;">audited</font><font style="letter-spacing:0.85pt;"> </font>the<font style="letter-spacing:0.75pt;"> </font><font style="letter-spacing:-0.05pt;">accompanying</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">consolidated</font><font style="letter-spacing:0.75pt;"> </font><font style="letter-spacing:-0.05pt;">balance</font><font style="letter-spacing:0.7pt;"> </font><font style="letter-spacing:-0.05pt;">sheets</font><font style="letter-spacing:0.8pt;"> </font><font style="letter-spacing:-0.05pt;">of</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.1pt;">NeoGenomics,</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">Inc.</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">as</font><font style="letter-spacing:0.65pt;"> </font><font style="letter-spacing:-0.05pt;">of</font><font style="letter-spacing:0.75pt;"> </font><font style="letter-spacing:-0.05pt;">December</font><font style="letter-spacing:0.75pt;"> </font><font style="letter-spacing:-0.05pt;">31,</font><font style="letter-spacing:0.8pt;"> </font><font style="letter-spacing:-0.05pt;">2016</font><font style="letter-spacing:0.8pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:0.75pt;"> </font><font style="letter-spacing:-0.05pt;">2015,</font><font style="letter-spacing:0.8pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:0.8pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:0.75pt;"> </font><font style="letter-spacing:-0.05pt;">related</font><font style="letter-spacing:4.2pt;"> </font><font style="letter-spacing:-0.05pt;">consolidated statements </font>of<font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">operations, redeemable convertible preferred stock and stockholders'</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">equity,</font><font style="letter-spacing:-0.1pt;"> </font>and<font style="letter-spacing:-0.05pt;"> cash</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">flows</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">for each</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">of</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">years</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">in</font><font style="letter-spacing:5.2pt;"> </font>the<font style="letter-spacing:0.9pt;"> </font><font style="letter-spacing:-0.05pt;">three-year</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">period</font><font style="letter-spacing:0.9pt;"> </font><font style="letter-spacing:-0.05pt;">ended</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">December</font><font style="letter-spacing:0.9pt;"> </font>31,<font style="letter-spacing:0.85pt;"> </font>2016.<font style="letter-spacing:0.85pt;"> </font>We<font style="letter-spacing:0.9pt;"> </font>also<font style="letter-spacing:0.9pt;"> </font>have<font style="letter-spacing:0.9pt;"> </font><font style="letter-spacing:-0.05pt;">audited</font><font style="letter-spacing:0.9pt;"> </font><font style="letter-spacing:-0.05pt;">NeoGenomics,</font><font style="letter-spacing:0.9pt;"> </font>Inc.&#8217;s<font style="letter-spacing:0.9pt;"> </font><font style="letter-spacing:-0.05pt;">internal</font><font style="letter-spacing:0.8pt;"> </font><font style="letter-spacing:-0.05pt;">control</font><font style="letter-spacing:0.9pt;"> </font><font style="letter-spacing:-0.05pt;">over</font><font style="letter-spacing:0.9pt;"> </font><font style="letter-spacing:-0.05pt;">financial</font><font style="letter-spacing:0.9pt;"> </font><font style="letter-spacing:-0.05pt;">reporting</font><font style="letter-spacing:0.9pt;"> </font>as<font style="letter-spacing:0.85pt;"> </font>of<font style="letter-spacing:3.75pt;"> </font><font style="letter-spacing:-0.1pt;">December</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">31,</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">2016, based</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">on criteria</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">established in the</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">2013</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">Internal</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">Control</font><font style="letter-spacing:-0.15pt;"> </font>&#8211;<font style="letter-spacing:-0.05pt;"> Integrated</font><font style="letter-spacing:-0.1pt;"> Framework</font><font style="letter-spacing:-0.05pt;"> issued</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">by the Committee of</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">Sponsoring</font><font style="letter-spacing:3.1pt;"> </font><font style="letter-spacing:-0.05pt;">Organizations</font><font style="letter-spacing:1.55pt;"> </font>of<font style="letter-spacing:1.65pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:1.65pt;"> </font><font style="letter-spacing:-0.05pt;">Treadway</font><font style="letter-spacing:1.65pt;"> </font><font style="letter-spacing:-0.05pt;">Commission</font><font style="letter-spacing:1.65pt;"> </font><font style="letter-spacing:-0.05pt;">(COSO)".</font><font style="letter-spacing:1.65pt;"> </font><font style="letter-spacing:-0.05pt;">NeoGenomics,</font><font style="letter-spacing:1.7pt;"> </font><font style="letter-spacing:-0.05pt;">Inc.&#8217;s</font><font style="letter-spacing:1.7pt;"> </font><font style="letter-spacing:-0.05pt;">management</font><font style="letter-spacing:1.65pt;"> </font><font style="letter-spacing:-0.05pt;">is</font><font style="letter-spacing:1.7pt;"> </font><font style="letter-spacing:-0.05pt;">responsible</font><font style="letter-spacing:1.65pt;"> </font><font style="letter-spacing:-0.05pt;">for</font><font style="letter-spacing:1.7pt;"> </font><font style="letter-spacing:-0.05pt;">these</font><font style="letter-spacing:1.7pt;"> </font><font style="letter-spacing:-0.05pt;">consolidated</font><font style="letter-spacing:1.65pt;"> </font><font style="letter-spacing:-0.05pt;">financial</font><font style="letter-spacing:4.85pt;"> </font><font style="letter-spacing:-0.05pt;">statements,</font><font style="letter-spacing:-0.35pt;"> </font><font style="letter-spacing:-0.05pt;">for</font><font style="letter-spacing:-0.45pt;"> </font><font style="letter-spacing:-0.05pt;">maintaining</font><font style="letter-spacing:-0.35pt;"> </font><font style="letter-spacing:-0.05pt;">effective</font><font style="letter-spacing:-0.35pt;"> </font><font style="letter-spacing:-0.05pt;">internal</font><font style="letter-spacing:-0.45pt;"> </font><font style="letter-spacing:-0.05pt;">control</font><font style="letter-spacing:-0.35pt;"> </font><font style="letter-spacing:-0.05pt;">over</font><font style="letter-spacing:-0.35pt;"> </font><font style="letter-spacing:-0.1pt;">financial</font><font style="letter-spacing:-0.4pt;"> </font><font style="letter-spacing:-0.05pt;">reporting,</font><font style="letter-spacing:-0.4pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:-0.35pt;"> </font><font style="letter-spacing:-0.05pt;">for</font><font style="letter-spacing:-0.4pt;"> </font><font style="letter-spacing:-0.05pt;">its</font><font style="letter-spacing:-0.4pt;"> </font><font style="letter-spacing:-0.05pt;">assessment</font><font style="letter-spacing:-0.4pt;"> </font>of<font style="letter-spacing:-0.35pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:-0.4pt;"> </font><font style="letter-spacing:-0.05pt;">effectiveness</font><font style="letter-spacing:-0.45pt;"> </font>of<font style="letter-spacing:-0.35pt;"> </font><font style="letter-spacing:-0.05pt;">internal</font><font style="letter-spacing:-0.4pt;"> </font><font style="letter-spacing:-0.05pt;">control</font><font style="letter-spacing:-0.4pt;"> </font><font style="letter-spacing:-0.05pt;">over</font><font style="letter-spacing:4.4pt;"> </font><font style="letter-spacing:-0.05pt;">financial</font><font style="letter-spacing:0.25pt;"> </font><font style="letter-spacing:-0.05pt;">reporting,</font><font style="letter-spacing:0.3pt;"> </font><font style="letter-spacing:-0.05pt;">included</font><font style="letter-spacing:0.3pt;"> </font><font style="letter-spacing:-0.05pt;">in</font><font style="letter-spacing:0.35pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:0.3pt;"> </font><font style="letter-spacing:-0.05pt;">accompanying</font><font style="letter-spacing:0.3pt;"> </font><font style="letter-spacing:-0.05pt;">&#8220;Management&#8217;s</font><font style="letter-spacing:0.3pt;"> </font><font style="letter-spacing:-0.05pt;">Report</font><font style="letter-spacing:0.25pt;"> </font>on<font style="letter-spacing:0.25pt;"> </font><font style="letter-spacing:-0.05pt;">Internal</font><font style="letter-spacing:0.25pt;"> </font><font style="letter-spacing:-0.05pt;">Control</font><font style="letter-spacing:0.25pt;"> </font><font style="letter-spacing:-0.05pt;">Over</font><font style="letter-spacing:0.3pt;"> </font><font style="letter-spacing:-0.05pt;">Financial</font><font style="letter-spacing:0.25pt;"> </font><font style="letter-spacing:-0.05pt;">Reporting&#8221;.</font> <font style="letter-spacing:0.55pt;"> </font><font style="letter-spacing:-0.05pt;">Our</font><font style="letter-spacing:0.25pt;"> </font><font style="letter-spacing:-0.05pt;">responsibility</font><font style="letter-spacing:5pt;"> </font><font style="letter-spacing:-0.05pt;">is</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">to</font><font style="letter-spacing:0.45pt;"> </font><font style="letter-spacing:-0.05pt;">express</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">an</font><font style="letter-spacing:0.45pt;"> </font><font style="letter-spacing:-0.05pt;">opinion</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">on</font><font style="letter-spacing:0.45pt;"> </font><font style="letter-spacing:-0.05pt;">these</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">consolidated</font><font style="letter-spacing:0.45pt;"> </font><font style="letter-spacing:-0.05pt;">financial</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">statements</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:0.45pt;"> </font><font style="letter-spacing:-0.05pt;">an</font><font style="letter-spacing:0.45pt;"> </font><font style="letter-spacing:-0.05pt;">opinion</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">on</font><font style="letter-spacing:0.45pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">company's</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">internal</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">control</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">over</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">financial</font><font style="letter-spacing:0.35pt;"> </font><font style="letter-spacing:-0.05pt;">reporting</font><font style="letter-spacing:4.2pt;"> </font><font style="letter-spacing:-0.05pt;">based </font>on<font style="letter-spacing:-0.05pt;"> our audits.</font></p>
<p style="text-align:justify;margin-bottom:6pt;margin-top:0pt;margin-right:0.86%;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">We<font style="letter-spacing:-0.45pt;"> </font><font style="letter-spacing:-0.05pt;">conducted</font><font style="letter-spacing:-0.55pt;"> </font><font style="letter-spacing:-0.05pt;">our</font><font style="letter-spacing:-0.45pt;"> </font><font style="letter-spacing:-0.05pt;">audits</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">in</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">accordance</font><font style="letter-spacing:-0.55pt;"> </font><font style="letter-spacing:-0.05pt;">with</font><font style="letter-spacing:-0.45pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:-0.45pt;"> </font><font style="letter-spacing:-0.05pt;">standards</font><font style="letter-spacing:-0.55pt;"> </font><font style="letter-spacing:-0.05pt;">of</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:-0.55pt;"> </font><font style="letter-spacing:-0.05pt;">Public</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">Company</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">Accounting</font><font style="letter-spacing:-0.55pt;"> </font><font style="letter-spacing:-0.05pt;">Oversight</font><font style="letter-spacing:-0.65pt;"> </font><font style="letter-spacing:-0.05pt;">Board</font><font style="letter-spacing:-0.55pt;"> </font><font style="letter-spacing:-0.05pt;">(United</font><font style="letter-spacing:-0.55pt;"> </font><font style="letter-spacing:-0.05pt;">States).</font><font style="letter-spacing:-0.55pt;"> </font><font style="letter-spacing:-0.05pt;">Those</font><font style="letter-spacing:-0.6pt;"> </font><font style="letter-spacing:-0.05pt;">standards</font><font style="letter-spacing:5.65pt;"> </font><font style="letter-spacing:-0.05pt;">require</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">that</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">we</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">plan</font><font style="letter-spacing:1pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">perform</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">audits</font><font style="letter-spacing:1.05pt;"> </font><font style="letter-spacing:-0.05pt;">to</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">obtain</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">reasonable</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">assurance</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">about</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">whether</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">consolidated</font><font style="letter-spacing:0.9pt;"> </font><font style="letter-spacing:-0.05pt;">financial</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">statements</font><font style="letter-spacing:0.9pt;"> </font><font style="letter-spacing:-0.05pt;">are</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">free</font><font style="letter-spacing:0.9pt;"> </font><font style="letter-spacing:-0.05pt;">of</font><font style="letter-spacing:4.8pt;"> </font><font style="letter-spacing:-0.05pt;">material</font><font style="letter-spacing:0.1pt;"> </font><font style="letter-spacing:-0.05pt;">misstatement</font><font style="letter-spacing:0.05pt;"> </font><font style="letter-spacing:-0.05pt;">and</font> <font style="letter-spacing:-0.05pt;">whether</font><font style="letter-spacing:0.05pt;"> </font><font style="letter-spacing:-0.05pt;">effective</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">internal control over</font> <font style="letter-spacing:-0.05pt;">financial</font> <font style="letter-spacing:-0.05pt;">reporting</font><font style="letter-spacing:0.05pt;"> </font><font style="letter-spacing:-0.05pt;">was</font> <font style="letter-spacing:-0.05pt;">maintained</font><font style="letter-spacing:0.1pt;"> </font><font style="letter-spacing:-0.05pt;">in</font><font style="letter-spacing:0.05pt;"> </font><font style="letter-spacing:-0.05pt;">all</font><font style="letter-spacing:0.05pt;"> </font><font style="letter-spacing:-0.05pt;">material</font><font style="letter-spacing:0.05pt;"> </font><font style="letter-spacing:-0.05pt;">respects.</font> <font style="letter-spacing:-0.05pt;">Our</font><font style="letter-spacing:0.05pt;"> </font><font style="letter-spacing:-0.05pt;">audits</font><font style="letter-spacing:0.05pt;"> </font><font style="letter-spacing:-0.05pt;">of</font><font style="letter-spacing:0.05pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:3.15pt;"> </font><font style="letter-spacing:-0.05pt;">consolidated</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">financial</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">statements</font><font style="letter-spacing:0.8pt;"> </font><font style="letter-spacing:-0.05pt;">included</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.1pt;">examining,</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">on</font><font style="letter-spacing:0.85pt;"> </font>a<font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">test</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">basis,</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">evidence</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">supporting</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">amounts</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">disclosures</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">in</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:0.85pt;"> </font><font style="letter-spacing:-0.1pt;">consolidated</font><font style="letter-spacing:5.2pt;"> </font><font style="letter-spacing:-0.05pt;">financial</font><font style="letter-spacing:1.4pt;"> </font><font style="letter-spacing:-0.05pt;">statements,</font><font style="letter-spacing:1.45pt;"> </font><font style="letter-spacing:-0.05pt;">assessing</font><font style="letter-spacing:1.4pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:1.35pt;"> </font><font style="letter-spacing:-0.05pt;">accounting</font><font style="letter-spacing:1.4pt;"> </font><font style="letter-spacing:-0.05pt;">principles</font><font style="letter-spacing:1.3pt;"> </font><font style="letter-spacing:-0.05pt;">used</font><font style="letter-spacing:1.45pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:1.4pt;"> </font><font style="letter-spacing:-0.05pt;">significant</font><font style="letter-spacing:1.4pt;"> </font><font style="letter-spacing:-0.05pt;">estimates</font><font style="letter-spacing:1.45pt;"> </font><font style="letter-spacing:-0.05pt;">made</font><font style="letter-spacing:1.45pt;"> </font>by<font style="letter-spacing:1.4pt;"> </font><font style="letter-spacing:-0.05pt;">management,</font><font style="letter-spacing:1.45pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:1.4pt;"> </font><font style="letter-spacing:-0.05pt;">evaluating</font><font style="letter-spacing:1.4pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:1.3pt;"> </font><font style="letter-spacing:-0.05pt;">overall</font><font style="letter-spacing:5.1pt;"> </font><font style="letter-spacing:-0.05pt;">financial</font><font style="letter-spacing:0.2pt;"> </font><font style="letter-spacing:-0.05pt;">statement</font><font style="letter-spacing:0.2pt;"> </font><font style="letter-spacing:-0.05pt;">presentation.</font><font style="letter-spacing:0.2pt;"> </font><font style="letter-spacing:-0.05pt;">Our</font><font style="letter-spacing:0.25pt;"> </font><font style="letter-spacing:-0.05pt;">audit</font><font style="letter-spacing:0.15pt;"> </font>of<font style="letter-spacing:0.2pt;"> </font><font style="letter-spacing:-0.05pt;">internal</font><font style="letter-spacing:0.2pt;"> </font><font style="letter-spacing:-0.05pt;">control</font><font style="letter-spacing:0.15pt;"> </font><font style="letter-spacing:-0.05pt;">over</font><font style="letter-spacing:0.2pt;"> </font><font style="letter-spacing:-0.05pt;">financial</font><font style="letter-spacing:0.2pt;"> </font><font style="letter-spacing:-0.05pt;">reporting</font><font style="letter-spacing:0.25pt;"> </font><font style="letter-spacing:-0.05pt;">included</font><font style="letter-spacing:0.15pt;"> </font><font style="letter-spacing:-0.05pt;">obtaining</font><font style="letter-spacing:0.25pt;"> </font><font style="letter-spacing:-0.05pt;">an</font><font style="letter-spacing:0.2pt;"> </font><font style="letter-spacing:-0.05pt;">understanding</font><font style="letter-spacing:0.15pt;"> </font>of<font style="letter-spacing:0.2pt;"> </font><font style="letter-spacing:-0.05pt;">internal</font><font style="letter-spacing:0.2pt;"> </font><font style="letter-spacing:-0.05pt;">control</font><font style="letter-spacing:5.75pt;"> </font><font style="letter-spacing:-0.05pt;">over</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">financial</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">reporting,</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">assessing</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">risk</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">that</font><font style="letter-spacing:-0.1pt;"> </font>a<font style="letter-spacing:-0.1pt;"> material</font><font style="letter-spacing:0.05pt;"> </font><font style="letter-spacing:-0.05pt;">weakness</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">exists,</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">testing and</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">evaluating the</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">design</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">operating effectiveness</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">of</font><font style="letter-spacing:3.9pt;"> </font><font style="letter-spacing:-0.05pt;">internal</font><font style="letter-spacing:1.1pt;"> </font><font style="letter-spacing:-0.05pt;">control</font><font style="letter-spacing:1.2pt;"> </font><font style="letter-spacing:-0.05pt;">based</font><font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.05pt;">on</font><font style="letter-spacing:1.2pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.05pt;">assessed</font><font style="letter-spacing:1.2pt;"> </font><font style="letter-spacing:-0.05pt;">risk.</font><font style="letter-spacing:1.25pt;"> </font>Our<font style="letter-spacing:1.2pt;"> </font><font style="letter-spacing:-0.05pt;">audits</font><font style="letter-spacing:1.15pt;"> </font>also<font style="letter-spacing:1.2pt;"> </font><font style="letter-spacing:-0.05pt;">included</font><font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.05pt;">performing</font><font style="letter-spacing:1.2pt;"> </font><font style="letter-spacing:-0.05pt;">such</font><font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.05pt;">other</font><font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.05pt;">procedures</font><font style="letter-spacing:1.2pt;"> </font>as<font style="letter-spacing:1.15pt;"> </font>we<font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.05pt;">considered</font><font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.05pt;">necessary</font><font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.05pt;">in</font><font style="letter-spacing:1.25pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:4.15pt;"> </font><font style="letter-spacing:-0.05pt;">circumstances. </font>We<font style="letter-spacing:-0.05pt;"> believe that our</font> <font style="letter-spacing:-0.05pt;">audits</font> <font style="letter-spacing:-0.05pt;">provide</font> a<font style="letter-spacing:-0.05pt;"> reasonable</font> <font style="letter-spacing:-0.05pt;">basis</font> <font style="letter-spacing:-0.05pt;">for our opinions.</font></p>
<p style="text-align:justify;margin-bottom:6pt;margin-top:0pt;margin-right:0.86%;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">A<font style="letter-spacing:-0.3pt;"> </font><font style="letter-spacing:-0.05pt;">company's</font><font style="letter-spacing:-0.3pt;"> </font><font style="letter-spacing:-0.05pt;">internal</font><font style="letter-spacing:-0.35pt;"> </font><font style="letter-spacing:-0.05pt;">control</font><font style="letter-spacing:-0.4pt;"> </font><font style="letter-spacing:-0.05pt;">over</font><font style="letter-spacing:-0.35pt;"> </font><font style="letter-spacing:-0.05pt;">financial</font><font style="letter-spacing:-0.35pt;"> </font><font style="letter-spacing:-0.05pt;">reporting</font><font style="letter-spacing:-0.3pt;"> </font><font style="letter-spacing:-0.05pt;">is</font><font style="letter-spacing:-0.3pt;"> </font>a<font style="letter-spacing:-0.45pt;"> </font><font style="letter-spacing:-0.05pt;">process</font><font style="letter-spacing:-0.35pt;"> </font><font style="letter-spacing:-0.05pt;">designed</font><font style="letter-spacing:-0.35pt;"> </font><font style="letter-spacing:-0.05pt;">to</font><font style="letter-spacing:-0.35pt;"> </font><font style="letter-spacing:-0.05pt;">provide</font><font style="letter-spacing:-0.35pt;"> </font><font style="letter-spacing:-0.05pt;">reasonable</font><font style="letter-spacing:-0.3pt;"> </font><font style="letter-spacing:-0.05pt;">assurance</font><font style="letter-spacing:-0.3pt;"> </font><font style="letter-spacing:-0.05pt;">regarding</font><font style="letter-spacing:-0.3pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:-0.3pt;"> </font><font style="letter-spacing:-0.05pt;">reliability</font><font style="letter-spacing:-0.3pt;"> </font>of<font style="letter-spacing:-0.4pt;"> </font><font style="letter-spacing:-0.05pt;">financial</font><font style="letter-spacing:5.3pt;"> </font>reporting<font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">preparation</font><font style="letter-spacing:0.95pt;"> </font>of<font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">financial</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">statements</font><font style="letter-spacing:0.95pt;"> </font>for<font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">external</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">purposes</font><font style="letter-spacing:0.95pt;"> </font>in<font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">accordance</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">with</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">generally</font><font style="letter-spacing:0.95pt;"> </font>accepted<font style="letter-spacing:0.95pt;"> </font>accounting<font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">principles.</font><font style="letter-spacing:0.95pt;"> </font>A<font style="letter-spacing:5.35pt;"> </font><font style="letter-spacing:-0.05pt;">company's</font><font style="letter-spacing:0.35pt;"> </font><font style="letter-spacing:-0.05pt;">internal</font><font style="letter-spacing:0.35pt;"> </font><font style="letter-spacing:-0.05pt;">control</font><font style="letter-spacing:0.3pt;"> </font><font style="letter-spacing:-0.05pt;">over</font><font style="letter-spacing:0.3pt;"> </font><font style="letter-spacing:-0.05pt;">financial</font><font style="letter-spacing:0.35pt;"> </font><font style="letter-spacing:-0.05pt;">reporting</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">includes</font><font style="letter-spacing:0.35pt;"> </font><font style="letter-spacing:-0.05pt;">those</font><font style="letter-spacing:0.3pt;"> </font><font style="letter-spacing:-0.05pt;">policies</font><font style="letter-spacing:0.35pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:0.3pt;"> </font><font style="letter-spacing:-0.05pt;">procedures</font><font style="letter-spacing:0.35pt;"> </font><font style="letter-spacing:-0.05pt;">that</font><font style="letter-spacing:0.3pt;"> </font><font style="letter-spacing:-0.05pt;">(1)</font><font style="letter-spacing:0.3pt;"> </font><font style="letter-spacing:-0.05pt;">pertain</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">to</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:0.35pt;"> </font><font style="letter-spacing:-0.05pt;">maintenance</font><font style="letter-spacing:0.3pt;"> </font>of<font style="letter-spacing:0.3pt;"> </font><font style="letter-spacing:-0.05pt;">records</font><font style="letter-spacing:0.35pt;"> </font><font style="letter-spacing:-0.05pt;">that,</font><font style="letter-spacing:4.15pt;"> </font><font style="letter-spacing:-0.05pt;">in</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">reasonable</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">detail,</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">accurately</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">fairly</font><font style="letter-spacing:-0.6pt;"> </font>reflect<font style="letter-spacing:-0.5pt;"> </font>the<font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">transactions</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:-0.55pt;"> </font><font style="letter-spacing:-0.05pt;">dispositions</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">of</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">assets</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">of</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">company;</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">(2)</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">provide</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">reasonable</font><font style="letter-spacing:-0.5pt;"> </font><font style="letter-spacing:-0.05pt;">assurance</font><font style="letter-spacing:3.3pt;"> </font>that<font style="letter-spacing:1pt;"> </font>transactions<font style="letter-spacing:1pt;"> </font>are<font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">recorded</font><font style="letter-spacing:1.05pt;"> </font>as<font style="letter-spacing:0.95pt;"> </font>necessary<font style="letter-spacing:0.9pt;"> </font>to<font style="letter-spacing:1pt;"> </font><font style="letter-spacing:-0.05pt;">permit</font><font style="letter-spacing:1pt;"> </font><font style="letter-spacing:-0.05pt;">preparation</font><font style="letter-spacing:0.95pt;"> </font>of<font style="letter-spacing:0.95pt;"> </font>financial<font style="letter-spacing:1pt;"> </font><font style="letter-spacing:-0.05pt;">statements</font><font style="letter-spacing:1pt;"> </font><font style="letter-spacing:-0.05pt;">in</font><font style="letter-spacing:1pt;"> </font><font style="letter-spacing:-0.1pt;">accordance</font><font style="letter-spacing:1pt;"> </font><font style="letter-spacing:-0.05pt;">with</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">generally</font><font style="letter-spacing:1pt;"> </font><font style="letter-spacing:-0.05pt;">accepted</font><font style="letter-spacing:0.95pt;"> </font><font style="letter-spacing:-0.05pt;">accounting</font><font style="letter-spacing:3.1pt;"> </font><font style="letter-spacing:-0.05pt;">principles,</font><font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.05pt;">that</font><font style="letter-spacing:1.05pt;"> </font><font style="letter-spacing:-0.05pt;">receipts</font><font style="letter-spacing:1.1pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.1pt;">expenditures</font><font style="letter-spacing:1.05pt;"> </font><font style="letter-spacing:-0.05pt;">of</font><font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:1.05pt;"> </font><font style="letter-spacing:-0.05pt;">company</font><font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.05pt;">are</font><font style="letter-spacing:1.05pt;"> </font><font style="letter-spacing:-0.05pt;">being</font><font style="letter-spacing:1.05pt;"> </font><font style="letter-spacing:-0.05pt;">made</font><font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.05pt;">only</font><font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.05pt;">in</font><font style="letter-spacing:1.1pt;"> </font><font style="letter-spacing:-0.05pt;">accordance</font><font style="letter-spacing:1.05pt;"> </font><font style="letter-spacing:-0.05pt;">with</font><font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.05pt;">authorizations</font><font style="letter-spacing:1.05pt;"> </font><font style="letter-spacing:-0.05pt;">of</font><font style="letter-spacing:1.15pt;"> </font><font style="letter-spacing:-0.05pt;">management</font><font style="letter-spacing:1.1pt;"> </font><font style="letter-spacing:-0.05pt;">and</font><font style="letter-spacing:2.7pt;"> </font><font style="letter-spacing:-0.05pt;">directors</font><font style="letter-spacing:0.35pt;"> </font>of<font style="letter-spacing:0.45pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:0.35pt;"> </font><font style="letter-spacing:-0.05pt;">company;</font><font style="letter-spacing:0.4pt;"> </font>and<font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">(3)</font><font style="letter-spacing:0.45pt;"> </font><font style="letter-spacing:-0.05pt;">provide</font><font style="letter-spacing:0.45pt;"> </font><font style="letter-spacing:-0.05pt;">reasonable</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">assurance</font><font style="letter-spacing:0.45pt;"> </font><font style="letter-spacing:-0.05pt;">regarding</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">prevention</font><font style="letter-spacing:0.35pt;"> </font><font style="letter-spacing:-0.05pt;">or</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">timely</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">detection</font><font style="letter-spacing:0.45pt;"> </font><font style="letter-spacing:-0.05pt;">of</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">unauthorized</font><font style="letter-spacing:0.45pt;"> </font><font style="letter-spacing:-0.05pt;">acquisition,</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">use,</font><font style="letter-spacing:0.4pt;"> </font><font style="letter-spacing:-0.05pt;">or</font><font style="letter-spacing:5.7pt;"> </font><font style="letter-spacing:-0.05pt;">disposition</font> <font style="letter-spacing:-0.05pt;">of</font> <font style="letter-spacing:-0.05pt;">the</font> <font style="letter-spacing:-0.05pt;">company's</font> <font style="letter-spacing:-0.05pt;">assets</font> <font style="letter-spacing:-0.05pt;">that</font> <font style="letter-spacing:-0.05pt;">could</font> <font style="letter-spacing:-0.05pt;">have</font> a <font style="letter-spacing:-0.1pt;">material</font> <font style="letter-spacing:-0.05pt;">effect</font><font style="letter-spacing:-0.1pt;"> </font>on<font style="letter-spacing:-0.05pt;"> the</font> <font style="letter-spacing:-0.05pt;">financial</font> <font style="letter-spacing:-0.05pt;">statements.</font></p>
<p style="text-align:justify;margin-bottom:6pt;margin-top:0pt;margin-right:0.86%;text-indent:0%;font-family:Times New Roman;letter-spacing:-0.05pt;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Because<font style="letter-spacing:0.15pt;"> </font>of<font style="letter-spacing:0.15pt;"> </font>its<font style="letter-spacing:0.15pt;"> </font>inherent<font style="letter-spacing:0.15pt;"> </font>limitations,<font style="letter-spacing:0.15pt;"> </font>internal<font style="letter-spacing:0.05pt;"> </font>control<font style="letter-spacing:0.2pt;"> </font>over<font style="letter-spacing:0.2pt;"> </font>financial<font style="letter-spacing:0.2pt;"> </font>reporting<font style="letter-spacing:0.2pt;"> </font><font style="letter-spacing:-0.1pt;">may</font><font style="letter-spacing:0.2pt;"> </font>not<font style="letter-spacing:0.15pt;"> </font>prevent<font style="letter-spacing:0.1pt;"> </font>or<font style="letter-spacing:0.1pt;"> </font>detect<font style="letter-spacing:0.2pt;"> </font>misstatements.<font style="letter-spacing:0.2pt;"> </font>Also,<font style="letter-spacing:0.1pt;"> </font>projections<font style="letter-spacing:0.1pt;"> </font>of<font style="letter-spacing:0.15pt;"> </font>any<font style="letter-spacing:5pt;"> </font>evaluation<font style="letter-spacing:0.25pt;"> </font>of<font style="letter-spacing:0.3pt;"> </font>effectiveness<font style="letter-spacing:0.25pt;"> </font>to<font style="letter-spacing:0.25pt;"> </font>future<font style="letter-spacing:0.25pt;"> </font>periods<font style="letter-spacing:0.25pt;"> </font>are<font style="letter-spacing:0.3pt;"> </font>subject<font style="letter-spacing:0.3pt;"> </font>to<font style="letter-spacing:0.35pt;"> </font>the<font style="letter-spacing:0.25pt;"> </font>risk<font style="letter-spacing:0.3pt;"> </font>that<font style="letter-spacing:0.3pt;"> </font>controls<font style="letter-spacing:0.3pt;"> </font><font style="letter-spacing:-0.1pt;">may</font><font style="letter-spacing:0.3pt;"> </font><font style="letter-spacing:-0.1pt;">become</font><font style="letter-spacing:0.3pt;"> </font>inadequate<font style="letter-spacing:0.3pt;"> </font>because<font style="letter-spacing:0.25pt;"> </font>of<font style="letter-spacing:0.3pt;"> </font>changes<font style="letter-spacing:0.25pt;"> </font>in<font style="letter-spacing:0.35pt;"> </font>conditions,<font style="letter-spacing:0.25pt;"> </font>or<font style="letter-spacing:3.65pt;"> </font>that the<font style="letter-spacing:-0.1pt;"> </font>degree<font style="letter-spacing:-0.1pt;"> </font>of compliance<font style="letter-spacing:-0.1pt;"> </font>with<font style="letter-spacing:0.05pt;"> </font>the policies or<font style="letter-spacing:-0.1pt;"> </font>procedures <font style="letter-spacing:-0.1pt;">may</font> deteriorate.</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;margin-left:0.78%;margin-right:0.69%;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">In our report dated March 13, 2017, we expressed an unqualified opinion on the effectiveness of the Company&#8217;s internal control over financial reporting. As described in the following paragraph, the Company subsequently identified a material weakness in its internal control over financial reporting. Accordingly, management has revised its assessment about the effectiveness of the Company&#8217;s internal control over financial reporting, and our present opinion on the effectiveness of the Company&#8217;s internal control over financial reporting as of December 31, 2016, as expressed herein, is different from that expressed in our previous report. </p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;margin-left:0.78%;margin-right:0.69%;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;margin-right:0.69%;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company&#8217;s annual or interim financial statements will not be prevented or detected on a timely basis.&nbsp;&nbsp;The following material weakness has been identified and included in management&#8217;s report.</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;margin-right:0.69%;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;margin-right:0.69%;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">The Company did not design and operate controls with a level of precision sufficient to identify unbillable tests included in the monthly revenue accrual.</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;margin-right:0.69%;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;margin-right:0.69%;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">This material weakness was considered in determining the nature, timing, and extent of audit tests applied in our audit of the consolidated financial statements as of and for the year ended December 31, 2016.</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;margin-right:0.69%;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:center;margin-top:12pt;margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">4</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<hr style="page-break-after:always;width:100%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">NEOGENOMICS, INC</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:6pt;margin-top:0pt;margin-right:0.7%;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a name="_AEIOULastRenderedPageBreakAEIOU4"></a><font style="font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">In our opinion, because of the effect of the material weakness identified above on the achievement of the objectives of the control criteria, the Company has not maintained effective internal control over financial reporting as of December 31, 2016, based </font><font style="font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">on </font><font style="letter-spacing:-0.05pt;">criteria</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">established</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">in</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">2013</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">Internal</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">Control</font><font style="letter-spacing:-0.2pt;"> </font><font style="font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#8211;</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">Integrated</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">Framework</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">issued</font><font style="letter-spacing:-0.15pt;"> </font><font style="font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">by</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">the</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">Committee</font><font style="letter-spacing:-0.1pt;"> </font><font style="font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">of</font><font style="letter-spacing:-0.1pt;"> </font><font style="letter-spacing:-0.05pt;">Sponsoring</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">Organizations</font><font style="letter-spacing:-0.2pt;"> </font><font style="letter-spacing:-0.05pt;">of</font><font style="letter-spacing:-0.15pt;"> </font><font style="letter-spacing:-0.05pt;">the Treadway</font><font style="font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"> </font><font style="letter-spacing:-0.05pt;">Commission.</font></p>
<p style="margin-top:0pt;margin-bottom:6pt;margin-right:0.7%;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-top:0pt;margin-bottom:6pt;text-indent:0%;font-family:Times New Roman;letter-spacing:-0.05pt;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">In<font style="letter-spacing:1.95pt;"> </font>our<font style="letter-spacing:1.9pt;"> </font>opinion,<font style="letter-spacing:1.95pt;"> </font>the<font style="letter-spacing:1.95pt;"> </font>consolidated<font style="letter-spacing:1.95pt;"> </font>financial<font style="letter-spacing:1.9pt;"> </font>statements<font style="letter-spacing:1.95pt;"> </font>referred<font style="letter-spacing:2pt;"> </font>to<font style="letter-spacing:2.05pt;"> </font>above<font style="letter-spacing:1.9pt;"> </font>present<font style="letter-spacing:1.95pt;"> </font>fairly,<font style="letter-spacing:1.95pt;"> </font>in<font style="letter-spacing:1.95pt;"> </font>all<font style="letter-spacing:1.95pt;"> </font>material<font style="letter-spacing:1.95pt;"> </font>respects,<font style="letter-spacing:1.95pt;"> </font>the<font style="letter-spacing:1.95pt;"> </font>financial<font style="letter-spacing:1.85pt;"> </font>position<font style="letter-spacing:1.95pt;"> </font>of<font style="letter-spacing:3.15pt;"> </font>NeoGenomics,<font style="letter-spacing:0.45pt;"> </font>Inc.<font style="letter-spacing:0.35pt;"> </font>as<font style="letter-spacing:0.35pt;"> </font>of<font style="letter-spacing:0.3pt;"> </font>December<font style="letter-spacing:0.35pt;"> </font>31,<font style="letter-spacing:0.35pt;"> </font>2016<font style="letter-spacing:0.45pt;"> </font>and<font style="letter-spacing:0.35pt;"> </font>2015,<font style="letter-spacing:0.35pt;"> </font>and<font style="letter-spacing:0.45pt;"> </font>the<font style="letter-spacing:0.35pt;"> </font>results<font style="letter-spacing:0.35pt;"> </font>of<font style="letter-spacing:0.4pt;"> </font>its<font style="letter-spacing:0.4pt;"> </font>operations<font style="letter-spacing:0.3pt;"> </font>and<font style="letter-spacing:0.4pt;"> </font>its<font style="letter-spacing:0.4pt;"> </font>cash<font style="letter-spacing:0.35pt;"> </font>flows<font style="letter-spacing:0.35pt;"> </font>for<font style="letter-spacing:0.4pt;"> </font>each<font style="letter-spacing:0.35pt;"> </font>of<font style="letter-spacing:0.4pt;"> </font>the<font style="letter-spacing:0.35pt;"> </font>years<font style="letter-spacing:0.3pt;"> </font>in<font style="letter-spacing:0.4pt;"> </font>the<font style="letter-spacing:0.4pt;"> </font>three-year<font style="letter-spacing:0.5pt;"> </font>period<font style="letter-spacing:0.5pt;"> </font>ended<font style="letter-spacing:0.4pt;"> </font>December<font style="letter-spacing:0.5pt;"> </font>31,<font style="letter-spacing:0.5pt;"> </font>2016<font style="letter-spacing:0.5pt;"> </font>in<font style="letter-spacing:0.5pt;"> </font>conformity<font style="letter-spacing:0.5pt;"> </font>with<font style="letter-spacing:0.5pt;"> </font>accounting<font style="letter-spacing:0.5pt;"> </font>principles<font style="letter-spacing:0.4pt;"> </font>generally<font style="letter-spacing:0.4pt;"> </font>accepted<font style="letter-spacing:0.5pt;"> </font>in<font style="letter-spacing:0.4pt;"> </font>the<font style="letter-spacing:0.5pt;"> </font>United<font style="letter-spacing:0.5pt;"> </font>States<font style="letter-spacing:0.5pt;"> </font>of<font style="letter-spacing:0.4pt;"> </font>America.</p>
<p style="margin-top:0pt;margin-bottom:6pt;text-indent:0%;font-size:8pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:6pt;margin-top:0pt;margin-left:42.04%;margin-right:25.84%;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:6pt;margin-top:0pt;margin-left:42.04%;margin-right:25.84%;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:6pt;margin-top:0pt;margin-left:42.04%;margin-right:25.84%;text-indent:0%;font-family:Times New Roman;letter-spacing:-0.05pt;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Crowe Horwath<font style="letter-spacing:0.05pt;"> </font>LLP</p>
<p style="margin-bottom:6pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="margin-bottom:6pt;margin-top:0pt;margin-right:81.93%;text-indent:0%;font-family:Times New Roman;letter-spacing:-0.05pt;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Indianapolis, Indiana<font style="letter-spacing:1.5pt;"> </font>March 13,<font style="letter-spacing:-0.1pt;"> </font>2017 (November 13, 2017 as to the effects of the material weakness)</p>
<p style="margin-top:0pt;margin-bottom:6pt;text-indent:0%;font-size:11pt;">&nbsp;</p>
<p style="margin-top:0pt;margin-bottom:6pt;text-indent:0%;font-size:11pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;;font-size:9pt;">&nbsp;</p>
<p style="text-align:center;margin-top:12pt;margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">5</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<hr style="page-break-after:always;width:100%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">NEOGENOMICS, INC</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;"><a name="_AEIOULastRenderedPageBreakAEIOU5"></a><font style="font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">PART IV</font></p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">ITEM&#160;15. EXHIBITS</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p>
<div>
<table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:100%;">
<tr style="height:1pt;">
<td valign="bottom"  style="width:8%;">
<p style="text-align:center;border-bottom:Solid 1pt #000000;padding-bottom:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:8pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Exhibit<br />No.</p></td>
<td valign="bottom"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:8pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;&#160;</p></td>
<td valign="bottom"  style="width:45%; border-bottom:solid 0.75pt #000000;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:8pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Description of Exhibit</p></td>
<td valign="bottom"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:8pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;&#160;</p></td>
<td valign="bottom"  style="width:45%; border-bottom:solid 0.75pt #000000;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:8pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Location</p></td>
</tr>
<tr style="height:1pt;">
<td valign="middle"  style="width:8%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td colspan="2" valign="middle"  style="width:46%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td colspan="2" valign="middle"  style="width:46%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
</tr>
<tr style="height:1pt;">
<td valign="top"  style="width:8%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">23.1</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:45%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="neo-ex231_54.htm"><font style="text-decoration:underline;">Consent of Crowe Horwath, LLP</font></a></p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:45%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Provided herewith</p></td>
</tr>
<tr style="height:1pt;">
<td valign="top"  style="width:8%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:45%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:45%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
</tr>
<tr style="height:1pt;">
<td valign="top"  style="width:8%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">31.1</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:45%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="neo-ex311_8.htm"><font style="text-decoration:underline;">Certification by Principal Executive Officer pursuant to Rule 13a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002</font></a></p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:45%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Provided herewith</p></td>
</tr>
<tr style="height:1pt;">
<td valign="top"  style="width:8%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:45%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:45%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
</tr>
<tr style="height:1pt;">
<td valign="top"  style="width:8%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">31.2</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:45%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="neo-ex312_10.htm"><font style="text-decoration:underline;">Certification by Principal Financial Officer pursuant to Rule 13a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002</font></a></p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:45%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Provided herewith</p></td>
</tr>
<tr style="height:1pt;">
<td valign="top"  style="width:8%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:45%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:45%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
</tr>
<tr style="height:1pt;">
<td valign="top"  style="width:8%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">32.1*</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:45%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="neo-ex321_7.htm"><font style="text-decoration:underline;">Certification by Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</font></a></p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:45%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Provided herewith</p></td>
</tr>
<tr style="height:1pt;">
<td valign="top"  style="width:8%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:45%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:45%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
</tr>
</table></div>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">* The certification attached as Exhibit 32.1 that accompanies this Form 10-K/A is not deemed filed with the SEC and is not to be incorporated by reference into any filing of NeoGenomics, Inc. under the Securities Act of 1933 or the Securities Exchange Act of 1934, whether made before or after the date of this Form 10-K/A, irrespective of any general incorporation language contained in such filing.<font style="font-size:10pt;">.</font></p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:center;margin-top:12pt;margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">6</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<hr style="page-break-after:always;width:100%;">
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;"><a name="_AEIOULastRenderedPageBreakAEIOU6"></a><a name="SIGNATURES"></a><font style="font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;"><a name="SIGNATURES"></a>SIGNA</font><font style="font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">TURES</font></p>
<p style="text-align:justify;margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Pursuant to the requirements of Section&#160;13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p>
<div>
<table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:100%;">
<tr>
<td valign="top"  style="width:59%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">Date: November 13, 2017</p></td>
<td valign="bottom"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td colspan="3" valign="bottom"  style="width:3%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">NEOGENOMICS, INC.</p></td>
</tr>
<tr>
<td valign="top"  style="width:59%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:3%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:36%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
</tr>
<tr>
<td valign="top"  style="width:59%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:3%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">By:</p></td>
<td valign="top"  style="width:1%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:36%; border-bottom:solid 0.75pt #000000;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">/s/ Douglas M. VanOort</p></td>
</tr>
<tr>
<td valign="top"  style="width:59%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:3%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Name:</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:36%; border-top:solid 0.75pt #000000;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Douglas M. VanOort</p></td>
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<td valign="top"  style="width:59%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:3%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Title:</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:36%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Chief Executive Officer</p></td>
</tr>
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<td valign="top"  style="width:59%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:3%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:36%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
</tr>
<tr>
<td valign="top"  style="width:59%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:3%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">By:</p></td>
<td valign="top"  style="width:1%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:36%; border-bottom:solid 0.75pt #000000;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">/s/ George A. Cardoza</p></td>
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<td valign="top"  style="width:59%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:3%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Name:</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:36%; border-top:solid 0.75pt #000000;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">George Cardoza</p></td>
</tr>
<tr>
<td valign="top"  style="width:59%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:3%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Title:</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:36%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Chief Financial Officer</p></td>
</tr>
<tr>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:3%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:36%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
</tr>
</table></div>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:center;margin-top:12pt;margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">7</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></body>
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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>neo-ex231_54.htm
<DESCRIPTION>EX-23.1
<TEXT>
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
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<p style="text-align:right;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">EXHIBIT 23.1</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">We consent to the incorporation by reference in Registration Statement Nos. 333-205906, 333-125994, 333-139484, 333-159749, 333-173494, 333-180095, 333-189391, 333-210402 on Form S-8 and Registration Statement Nos. 333-186067, 333-212099, 333-155784, and 333-166526 on Form S-3 of NeoGenomics, Inc. of our report dated March 13, 2017 (November 13, 2017 as to the effects of the material weakness) relating to the consolidated financial statements and effectiveness of internal control over financial reporting, (which report expresses an adverse opinion on the effectiveness of NeoGenomics, Inc.&#8217;s internal control over financial reporting because of a material weakness), appearing in this Amendment No.&#160;1 to Annual Report on Form 10-K/A .</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;text-indent:53.85%;">Crowe Horwath LLP</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Indianapolis, Indiana</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">November 13, 2017</p>
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<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>3
<FILENAME>neo-ex311_8.htm
<DESCRIPTION>EX-31.1
<TEXT>
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
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<p style="text-align:right;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">EXHIBIT 31.1</p>
<p style="text-align:center;margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">CERTIFICATIONS</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">I, Douglas VanOort, certify that:</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">1. I have reviewed this Annual Report on Form 10-K/A (Amendment No. 1) of NeoGenomics, Inc.;</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">4. The registrant&#8217;s other certifying officer(s)&#160;and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules&#160;13a-15(e)&#160;and 15d-15(e)), and internal control over financial reporting (as defined in Exchange Act Rules&#160;13a-15(f)&#160;and 15d-15(f)) for the registrant and have:</p>
<p style="margin-top:6pt;margin-bottom:0pt;text-indent:4.54%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</p>
<p style="margin-top:6pt;margin-bottom:0pt;text-indent:4.54%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</p>
<p style="margin-top:6pt;margin-bottom:0pt;text-indent:4.54%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(c) Evaluated the effectiveness of the registrant&#8217;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</p>
<p style="margin-top:6pt;margin-bottom:0pt;text-indent:4.54%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(d) Disclosed in this report any change in the registrant&#8217;s internal control over financial reporting that occurred during the registrant&#8217;s most recent fiscal quarter (the registrant&#8217;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&#8217;s internal control over financial reporting; and</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">5. The registrant&#8217;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&#8217;s auditors and the audit committee of the registrant&#8217;s board of directors (or persons performing the equivalent functions):</p>
<p style="margin-top:6pt;margin-bottom:0pt;text-indent:4.54%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&#8217;s ability to record, process, summarize and report financial information; and</p>
<p style="margin-top:6pt;margin-bottom:0pt;text-indent:4.54%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#8217;s internal control over financial reporting.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p>
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<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
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<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="middle"  style="width:39%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">November 13, 2017</p></td>
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<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:39%;">
<p style="border-bottom:Solid 0.75pt #000000;padding-bottom:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">/s/ Douglas M. VanOort</p></td>
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<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
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<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Douglas M. VanOort</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Chief Executive Officer</p></td>
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<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>4
<FILENAME>neo-ex312_10.htm
<DESCRIPTION>EX-31.2
<TEXT>
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
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<p style="text-align:right;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">EXHIBIT 31.2</p>
<p style="text-align:center;margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">CERTIFICATIONS</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">I, George Cardoza, certify that:</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">1. I have reviewed this Annual Report on Form 10-K/A (Amendment No. 1) of NeoGenomics, Inc.;</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">4. The registrant&#8217;s other certifying officer(s)&#160;and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules&#160;13a-15(e)&#160;and 15d-15(e)), and internal control over financial reporting (as defined in Exchange Act Rules&#160;13a-15(f)&#160;and 15d-15(f)) for the registrant and have:</p>
<p style="margin-top:6pt;margin-bottom:0pt;text-indent:4.54%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</p>
<p style="margin-top:6pt;margin-bottom:0pt;text-indent:4.54%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</p>
<p style="margin-top:6pt;margin-bottom:0pt;text-indent:4.54%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(c) Evaluated the effectiveness of the registrant&#8217;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</p>
<p style="margin-top:6pt;margin-bottom:0pt;text-indent:4.54%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(d) Disclosed in this report any change in the registrant&#8217;s internal control over financial reporting that occurred during the registrant&#8217;s most recent fiscal quarter (the registrant&#8217;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&#8217;s internal control over financial reporting; and</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">5. The registrant&#8217;s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&#8217;s auditors and the audit committee of the registrant&#8217;s board of directors (or persons performing the equivalent functions):</p>
<p style="margin-top:6pt;margin-bottom:0pt;text-indent:4.54%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&#8217;s ability to record, process, summarize and report financial information; and</p>
<p style="margin-top:6pt;margin-bottom:0pt;text-indent:4.54%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#8217;s internal control over financial reporting.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p>
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<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
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<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="middle"  style="width:39%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">November 13, 2017</p></td>
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<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:39%;">
<p style="border-bottom:Solid 0.75pt #000000;padding-bottom:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">/s/ George A. Cardoza</p></td>
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<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
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<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:39%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">George A. Cardoza</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Chief Financial Officer</p></td>
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<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>5
<FILENAME>neo-ex321_7.htm
<DESCRIPTION>EX-32.1
<TEXT>
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
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<p style="text-align:right;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">EXHIBIT 32.1</p>
<p style="text-align:center;margin-top:12pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">CERTIFICATION PURSUANT TO</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">18 U.S.C. SECTION 1350</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">AS ADOPTED PURSUANT TO</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-family:Times New Roman;font-size:10pt;font-style:normal;text-transform:none;font-variant: normal;">SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</p>
<p style="margin-top:12pt;margin-bottom:0pt;text-indent:4.54%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">In connection with the Annual Report of NeoGenomics, Inc. (the &#8220;Company&#8221;) on Form 10-K/A (Amendment No. 1) for the fiscal year ended December&#160;31, 2016 as filed with the Securities and Exchange Commission on the date hereof (the &#8220;Report&#8221;), each of the undersigned, in the capacities and on the dates indicated below, hereby certify pursuant to 18 U.S.C. Section&#160;1350, as adopted pursuant to Section&#160;906 of the Sarbanes-Oxley Act of 2002, that to his knowledge:</p>
<p style="margin-top:6pt;margin-bottom:0pt;text-indent:4.54%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">1. The Report fully complies with the requirements of Section&#160;13(a) or 15(d) of the Securities Exchange Act of 1934; and</p>
<p style="margin-top:6pt;margin-bottom:0pt;text-indent:4.54%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">&#160;</p>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:40pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Date: November 13, 2017</p></td>
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<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:4.02%; border-bottom:solid 0.75pt transparent;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td colspan="2" valign="bottom"  style="width:0.64%; border-bottom:solid 0.75pt transparent;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:0.16%; border-bottom:solid 0.75pt transparent;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:2.72%; border-bottom:solid 0.75pt transparent;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="top"  style="width:1.76%; border-bottom:solid 0.75pt #000000;">
<p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">/s/</p></td>
<td valign="bottom"  style="width:44.32%; border-bottom:solid 0.75pt #000000;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-style:italic;font-family:Times New Roman;font-size:10pt;font-weight:normal;text-transform:none;font-variant: normal;">Douglas M. VanOort</p></td>
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<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:1.12%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:4.02%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
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<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:0.16%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:2.72%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="top"  style="width:1.76%; border-top:solid 0.75pt #000000;">
<p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:44.32%; border-top:solid 0.75pt #000000;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Douglas VanOort</p></td>
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<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:1.12%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:4.02%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td colspan="2" valign="bottom"  style="width:0.64%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:0.16%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:2.72%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="top"  style="width:1.76%;">
<p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:44.32%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Chief Executive Officer</p></td>
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<p style="line-height:12pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td colspan="2" valign="middle"  style="width:5.14%;">
<p style="line-height:12pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="middle"  style="width:0.52%;">
<p style="line-height:12pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td colspan="5" valign="top"  style="width:49.06%;">
<p style="line-height:12pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
</tr>
<tr>
<td valign="top"  style="width:45.26%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:40pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Date: November 13, 2017</p></td>
<td valign="bottom"  style="width:1.12%; border-bottom:solid 0.75pt transparent;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:4.02%; border-bottom:solid 0.75pt transparent;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td colspan="2" valign="bottom"  style="width:0.64%; border-bottom:solid 0.75pt transparent;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:0.16%; border-bottom:solid 0.75pt transparent;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:2.72%; border-bottom:solid 0.75pt transparent;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="top"  style="width:1.76%; border-bottom:solid 0.75pt #000000;">
<p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">/s/</p></td>
<td valign="bottom"  style="width:44.32%; border-bottom:solid 0.75pt #000000;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">George A. Cardoza</p></td>
</tr>
<tr>
<td valign="top"  style="width:45.26%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:1.12%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:4.02%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td colspan="2" valign="bottom"  style="width:0.64%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:0.16%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:2.72%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="top"  style="width:1.76%; border-top:solid 0.75pt #000000;">
<p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:44.32%; border-top:solid 0.75pt #000000;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">George Cardoza</p></td>
</tr>
<tr>
<td valign="top"  style="width:45.26%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:1.12%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:4.02%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td colspan="2" valign="bottom"  style="width:0.64%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:0.16%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:2.72%;">
<p style="line-height:0pt;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
<td valign="top"  style="width:1.76%;">
<p style="text-align:right;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:44.32%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Chief Financial Officer</p></td>
</tr>
</table></div>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="margin-top:2pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">The foregoing certification is being furnished solely to accompany the Report pursuant to 18 U.S.C. &#167; 1350, and is not being filed for purposes of Section&#160;18 of the Securities Exchange Act of 1934, as amended, and is not to be incorporated by reference into any filing of the Company, whether made before or after the date hereof, regardless of any general incorporation language in such filing. A signed original of this written statement required by Section&#160;906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section&#160;906, has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.</p></body>
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