Attached files
| file | filename |
|---|---|
| 10-K - HUSA Liquidating Corp | v178221_10k.htm |
| EX-21 - HUSA Liquidating Corp | v178221_ex21.htm |
| EX-31.2 - HUSA Liquidating Corp | v178221_ex31-2.htm |
| EX-31.1 - HUSA Liquidating Corp | v178221_ex31-1.htm |
| EX-32.1 - HUSA Liquidating Corp | v178221_ex32-1.htm |
| EX-10.29 - HUSA Liquidating Corp | v178221_ex10-29.htm |
| EX-10.37 - HUSA Liquidating Corp | v178221_ex10-37.htm |
| EX-10.30 - HUSA Liquidating Corp | v178221_ex10-30.htm |
Exhibit
23
Consent
of the Independent Registered Public Accounting Firm
HearUSA
Inc.
West Palm
Beach, Florida
We hereby
consent to the incorporation by reference in the Registration Statements on
Forms S-3 (File Nos.333-157347, 333-144224, 333-128605, 333-115399, 333-38862,
333-64571, 333-24357, 333-25169, 333-18753, 333-11429, 333-04639, and 333-04303)
and Forms S-8 (File Nos. 333-161609, 333-08523, and 333-144904) of
HearUSA,Inc. of our report dated March 26, 2010 relating to the
consolidated financial statements, which appears in this Form 10-K.
/s/ BDO
Seidman, LLP
West Palm
Beach, Florida
March 26,
2010