-----BEGIN PRIVACY-ENHANCED MESSAGE-----
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<SEC-DOCUMENT>0001000096-07-000198.txt : 20070510
<SEC-HEADER>0001000096-07-000198.hdr.sgml : 20070510
<ACCEPTANCE-DATETIME>20070510154459
ACCESSION NUMBER:		0001000096-07-000198
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20070507
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20070510
DATE AS OF CHANGE:		20070510

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTEGRATED SURGICAL SYSTEMS INC
		CENTRAL INDEX KEY:			0000894871
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				680232575
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12471
		FILM NUMBER:		07837535

	BUSINESS ADDRESS:	
		STREET 1:		1433 N. MARKET BLVD.
		STREET 2:		SUITE 1
		CITY:			SACRAMENTO
		STATE:			CA
		ZIP:			95834
		BUSINESS PHONE:		916-285-9943

	MAIL ADDRESS:	
		STREET 1:		1433 N. MARKET BLVD.
		STREET 2:		SUITE 1
		CITY:			SACRAMENTO
		STATE:			CA
		ZIP:			95834
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>integrated8k572007.htm
<DESCRIPTION>FORM 8-K  (5/7/2007)
<TEXT>
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<TITLE>AutoCoded Document</TITLE>
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<!-- MARKER FORMAT-SHEET="Head Major" -->
<A NAME="A001"></A>
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>UNITED
STATES<BR>SECURITIES AND EXCHANGE COMMISSION<BR>Washington, D.C. 20549</B></FONT></FONT></P>

<!-- MARKER FORMAT-SHEET="Head Major" -->
<A NAME="A004"></A>
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>FORM
8-K</B></FONT></FONT></P>

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<A NAME="A005"></A>
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>CURRENT
REPORT PURSUANT<BR>TO SECTION 13 OR 15(D) OF THE<BR>SECURITIES EXCHANGE ACT OF 1934</B></FONT></FONT></P>


<!-- MARKER FORMAT-SHEET="Para Center" -->
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Date of
report (Date of earliest event reported):&nbsp;&nbsp;<B>May 7, 2007</B></FONT></FONT> </P>

<!-- MARKER FORMAT-SHEET="Head Major" -->
<A NAME="A008"></A>
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="4"><B>INTEGRATED SURGICAL
SYSTEMS, INC.</B><BR><FONT SIZE="2">(Exact name of small Business Issuer as specified in its charter)</FONT></FONT></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" WIDTH="600" ALIGN="CENTER">
<TR VALIGN="BOTTOM">
     <TH COLSPAN="2"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
     <TH COLSPAN="2"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
     <TH COLSPAN="2"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
</TR>
<TR VALIGN="BOTTOM">
     <TD WIDTH="35%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH="2%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH="35%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH="2%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH="25%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH="2%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER">&nbsp;</TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>Delaware</B></FONT></FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>1-12471</B></FONT></FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>68-0232575</B></FONT></FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(State or other jurisdiction</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Commission</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(IRS Employer</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">of incorporation)</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">File Number)</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Identification No.)</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER">&nbsp;</TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER">&nbsp;</TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>1433 N. Market Blvd., Suite 1,</B></FONT></FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>95834</B></FONT></FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>Sacramento, California</B></FONT></FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Zip Code)</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Address of principal executive offices)</FONT></TD><TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER">&nbsp;</TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
</TR>
<TR VALIGN="BOTTOM">
     <TD ALIGN="CENTER">&nbsp;</TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
     <TD ALIGN="CENTER"></TD><TD></TD>
</TR>
</TABLE>

<!-- MARKER FORMAT-SHEET="Para Flush" -->
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Registrant&#146;s
telephone number, including area code <B>(916) 285-9943</B></FONT></FONT></P>


<!-- MARKER FORMAT-SHEET="Para Center" -->
<A NAME="A009"></A>
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>N/A</B><BR>(Former name or former address, if changes since last report)</FONT></FONT> </P>



<!-- MARKER FORMAT-SHEET="Para Flush" -->
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Check
the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:</FONT></FONT></P>

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     <TD ALIGN="RIGHT" WIDTH="6%"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">[&nbsp; &nbsp;&nbsp;]</FONT></FONT></TD>
     <TD ALIGN="LEFT" WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="90%"><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Written
communications pursuant to Rule 425 under the Securities Act (17 CFR  230.425)</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>

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     <TD ALIGN="RIGHT" WIDTH="6%"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">[&nbsp;&nbsp;&nbsp;] </FONT></FONT></TD>
     <TD ALIGN="LEFT" WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="90%"><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR  240.14a-12)</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>

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     <TD ALIGN="RIGHT" WIDTH="6%"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">[&nbsp;&nbsp;&nbsp;] </FONT></FONT></TD>
     <TD ALIGN="LEFT" WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="90%"><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"> Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act  (17 CFR 240.14d-2(b))</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
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     <TD ALIGN="RIGHT" WIDTH="6%"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">[&nbsp; &nbsp;&nbsp;] </FONT></FONT></TD>
     <TD ALIGN="LEFT" WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="90%"><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"> Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act  (17 CFR 240.13e-4(c))</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>


<P style="PAGE-BREAK-BEFORE: always">
<HR align=center width="100%" color=#999999 SIZE=3>


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<!-- MARKER FORMAT-SHEET="Head Minor" -->
<A NAME="A010"></A>
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>Item 4.01.&nbsp;&nbsp;&nbsp;
Changes in Registrant&#146;s Certifying Accountant.</B></FONT></FONT></P>

<!-- MARKER FORMAT-SHEET="Head Minor" -->
<A NAME="A011"></A>
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">(a)&nbsp;&nbsp;&nbsp;<U>Resignation of Independent Registered Public Accounting Firm</U></FONT></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush" -->
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">On May
7, 2007, the Registrant received a letter from Most &amp; Company, LLP
(&#147;Mostco&#148;) stating that Mostco has combined its practice into Raich
Ende Malter &amp; Co. LLP (&#147;Raich Ende&#148;). Mostco has therefore
effectively resigned as the independent certified public accounting firm for the
Registrant.</FONT></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush" -->
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Mostco&#146;s
audit reports on the Registrant&#146;s financial statements for the past two
years did not contain any adverse opinion or disclaimer of opinion, nor were
they qualified or modified as to uncertainty, audit scope or accounting
principles, other than an explanatory paragraph as to the Registant&#146;s
ability to continue as a going concern.</FONT></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush" -->
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">There
have not been any disagreements between Mostco and the Registrant on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure. The Registrant has requested that Mostco furnish a
letter to the Securities and Exchange Commission stating whether or not Mostco
agrees with the above statements. A copy of Mostco&#146;s letter, dated May 7,
2007, is filed as an exhibit to this Form 8-K. </FONT></FONT></P>


<!-- MARKER FORMAT-SHEET="Para Flush" -->
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">(b)&nbsp;&nbsp;&nbsp;<U>Engagement
of New  Independent Registered Public Accounting Firm </U></FONT></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush" -->
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Effective May
8, 2007, Raich  Ende was appointed as the Company&#146;s independent certified public
accounting  firm to audit the Registrant&#146;s financial statements. Raich Ende was not
consulted on any matter described in Item 304(a)(2) of Regulation S-B prior to  May 7,
2007.</FONT></FONT></P>

<!-- MARKER FORMAT-SHEET="Head Minor" -->
<A NAME="A012"></A>
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>Item 9.01.&nbsp;&nbsp;&nbsp;
Financial Statements and Exhibits.</B></FONT></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent" -->
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)
Exhibits.</FONT></FONT></P>


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     <TD ALIGN="RIGHT" WIDTH="9%"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">16.1</FONT></FONT></TD>
     <TD ALIGN="LEFT" WIDTH="3%">&nbsp;</TD>
     <TD WIDTH="88%"><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Letter
dated May 8, 2007 from Most &amp; Company, LLP to the Securities and&nbsp;&nbsp;Exchange
Commission&nbsp;&nbsp;&nbsp;</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Center" -->
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">2</FONT></FONT> </P>

<P style="PAGE-BREAK-BEFORE: always">
<HR align=center width="100%" color=#999999 SIZE=3>




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<!-- MARKER FORMAT-SHEET="Head Major" -->
<A NAME="A013"></A>
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>SIGNATURES</B></FONT></FONT></P>

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<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.</FONT></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush" -->
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Dated: &nbsp;&nbsp;May 9,
2007</FONT></FONT></P>


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     <TD WIDTH="50%">&nbsp;</TD>
     <TD><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>Integrated
Surgical Systems, Inc.</B><BR>(Registrant)</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>


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     <TD WIDTH="50%">&nbsp;</TD>
     <TD><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">By:&nbsp; &nbsp;<U>/s/&nbsp;&nbsp;&nbsp;Ramesh Trivedi  </U><BR>Ramesh Trivedi, <BR>Chief Executive Officer</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>

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<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">3</FONT></FONT> </P>


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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>integrated8k572007exh161.htm
<DESCRIPTION>LETTER RE: CHANGE OF CERTIFYING ACCOUNTANT
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<!-- MARKER FORMAT-SHEET="Head Major" -->
<A NAME="A001"></A>
<P ALIGN="right"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><B>Exhibit
16.1</B></FONT></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Center" -->
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">May 8, 2007</FONT></FONT> </P>


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<A NAME="A002"></A>
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Securities
and Exchange Commission<BR>450 Fifth Street, N.W.<BR>Washington, D.C. 20549</FONT></FONT></P>



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     <TD WIDTH="6%">&nbsp;</TD>
     <TD WIDTH="94%"><P ALIGN="LEFT">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Re:
Integrated Surgical Systems, Inc.  <BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;File No. 1-12471</FONT></FONT></P></TD>
</TR>
</TABLE>
<BR>

<!-- MARKER FORMAT-SHEET="Para Flush" -->
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Ladies and
Gentlemen:</FONT></FONT></P>

<!-- MARKER FORMAT-SHEET="Para Indent" -->
<P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have
read the statements made by Integrated Surgical Systems, Inc., which
were provided to us on May 7, 2007, which we understand will be filed with the
Commission pursuant to Item 4.01 of Form 8-K. We agree with the statements under
Item 4.01 concerning our firm. We have no basis to agree or disagree with other
statements made.</FONT></FONT></P>

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     <TD WIDTH="50%">&nbsp;</TD>
     <TD><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2">Very
truly yours,</FONT></FONT> </P></TD>
</TR>
</TABLE>
<BR>


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     <TD WIDTH="50%">&nbsp;</TD>
     <TD><P ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif"><FONT SIZE="2"><I><U>/s/ &nbsp;&nbsp;&nbsp;
Most &amp; Company, LLP</U></I></FONT><FONT SIZE="2"> <BR>Most &amp; Company, LLP <BR>Independent Registered Public Accounting
Firm</FONT></FONT> </P></TD>
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