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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