Attached files
| file | filename |
|---|---|
| EX-32.1 - EXHIBIT 32.1 - ReShape Lifesciences Inc. | obln123119ex321.htm |
| EX-31.2 - EXHIBIT 31.2 - ReShape Lifesciences Inc. | obln123119ex312.htm |
| EX-31.1 - EXHIBIT 31.1 - ReShape Lifesciences Inc. | obln123119ex311.htm |
| EX-21.1 - EXHIBIT 21.1 - ReShape Lifesciences Inc. | obln123119ex211.htm |
| EX-10.33 - EXHIBIT 10.33 - ReShape Lifesciences Inc. | obln123119ex1033.htm |
| EX-10.28 - EXHIBIT 10.28 - ReShape Lifesciences Inc. | obln123119ex1028.htm |
| EX-4.8 - EXHIBIT 4.8 - ReShape Lifesciences Inc. | obln123119ex48.htm |
| 10-K - 10-K - ReShape Lifesciences Inc. | obln-123119x10k.htm |
Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Obalon Therapeutics, Inc.:
Obalon Therapeutics, Inc.:
We consent to the incorporation by reference in the registration statements (Nos. 333-213988, 333-218482, 333-224864, 333-232759, 333-235876, and 333-236062) on Form S-8, (Nos. 333-221264 and 333-227160) on Form S-3, and (Nos. 333-229142, 333-232276, and 333-236327) on Form S-1 of Obalon Therapeutics, Inc. of our report dated February 27, 2020, with respect to the consolidated balance sheets of Obalon Therapeutics, Inc. as of December 31, 2019 and 2018, the related consolidated statements of operations and comprehensive loss, stockholders’ equity, and cash flows for each of the years in the two-year period ended December 31, 2019, and the related notes, which report appears in the December 31, 2019 annual report on Form 10-K of Obalon Therapeutics, Inc. Our report dated February 27, 2020 contains an explanatory paragraph that states that the Company has suffered recurring losses from operations and has an accumulated deficit, which raise substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of that uncertainty. Our report also refers to the adoption of Accounting Standards Update No. 2016-02, Leases (Topic 842), as amended.
/s/ KPMG LLP
San Diego, California
February 27, 2020