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S-1/A - FORM S-1 AMENDMENT ADVANCED CELL TECHNOLOGIES, INC. - Ocata Therapeutics, Inc. | forms1a.htm |
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the use in Amendment No. 1 to Registration Statement No.
333-163202 on Form S-1 of Advanced Cell Technology, Inc. and
subsidiary of our report dated July 2, 2009, relating to our audit of the
consolidated financial statements, appearing in the Prospectus, which is part of
this Registration Statement. Our Report dated July 2, 2009, relating
to the consolidated financial statements includes an emphasis paragraph relating
to an uncertainty as to the Company’s ability to continue as a going
concern. We were not engaged to examine management’s assessment of
the effectiveness of Advanced Cell Technology, Inc. and subsidiary’s internal
control over financial reporting as of December 31, 2008, and, accordingly, we
did not express an opinion thereon.
We also
consent to the reference to our firm under the caption “Experts” in such
Prospectus.
SingerLewak
LLP
Los
Angeles, California
December
21, 2009