Attached files
| file | filename |
|---|---|
| EXCEL - IDEA: XBRL DOCUMENT - Apollo Endosurgery, Inc. | Financial_Report.xls |
| S-1/A - S-1/A - Apollo Endosurgery, Inc. | a2206690zs-1a.htm |
| EX-4.7 - EX-4.7 - Apollo Endosurgery, Inc. | a2206590zex-4_7.htm |
| EX-10.21 - EX-10.21 - Apollo Endosurgery, Inc. | a2206590zex-10_21.htm |
| EX-4.8 - EX-4.8 - Apollo Endosurgery, Inc. | a2206690zex-4_8.htm |
| EX-10.20 - EX-10.20 - Apollo Endosurgery, Inc. | a2206690zex-10_20.htm |
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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the reference to our firm under the caption "Interest of Named Experts and Counsel" and to the use of our report dated March 23, 2011, relating to the consolidated financial statements of Lpath, Inc. (the "Company") as of and for the years ended December 31, 2010 and 2009, in the Amendment No. 1 to Form S-1 Registration Statement and related Prospectus of the Company for the registration of shares of its common stock.
Our report with respect to the consolidated financial statements refers to the Company's adoption of EITF 07-5, Determining Whether an Instrument (or Embedded Feature) is Indexed to an Entity's Own Stock (codified in FASB ASC 815, Derivatives and Hedging), effective January 1, 2009.
/s/ Moss Adams LLP
San Diego, California
December 21, 2011
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM