Attached files
| file | filename |
|---|---|
| 10-K - SPAN AMERICA MEDICAL SYSTEMS INC | v169922_10k.htm |
| EX-32.1 - SPAN AMERICA MEDICAL SYSTEMS INC | v169922_ex32-1.htm |
| EX-31.1 - SPAN AMERICA MEDICAL SYSTEMS INC | v169922_ex31-1.htm |
Exhibit
23.1
Consent
of Independent Registered Public Accounting Firm
We
consent to the incorporation by reference in this Annual Report (Form 10-K) of
Span-America Medical Systems, Inc. of our report dated December 22, 2009,
included in the 2009 Annual Report to Shareholders of Span-America Medical
Systems, Inc.
Our
audits also included the financial statement schedule of Span-America Medical
Systems, Inc. listed in Item 15(a) for the years ended October 3, 2009,
September 27, 2008, and September 29, 2007. This schedule is the
responsibility of the Company's management. Our responsibility is to
express an opinion based on our audits. In our opinion, the financial
statement schedule referred to above, when considered in relation to the basic
financial statements taken as a whole, presents fairly in all material respects
the information set forth therein.
We also
consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 33-32896) pertaining to the Span-America Medical Systems, Inc. 1987
Stock Option Plan and in the Registration Statement (Form S-8 No. 33-84374)
pertaining to the Span-America Medical Systems, Inc. 1991 Stock Option Plan and
in the Registration Statement (Form S-8 No. 333-70533) pertaining to the
Span-America Medical Systems, Inc. 1997 Stock Option Plan and in the
Registration Statement (Form S-8 No. 333-75656) pertaining to the Span-America
Medical Systems, Inc. 2000 Restricted Stock Plan and in the Registration
Statement (Form S-8 No. 333-146659) pertaining to the Span-America Medical
Systems, Inc. 1997 Stock Option Plan and 1991 Stock Option Plan and in the
Registration Statement (Form S-8 No. 333-146660) pertaining to
the Span-America Medical Systems, Inc. 2007 Equity Incentive Plan of
our report dated December 22, 2009 with respect to the financial statements
incorporated herein by reference, and our report included in the preceding
paragraph with respect to the financial statement schedule included in this
Annual Report (Form 10-K) of Span-America Medical Systems, Inc.
|
/s/ ELLIOTT
DAVIS, LLC
|
Greenville,
South Carolina
December
22, 2009