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Positiveid Corp – IPO: ‘S-1/A’ on 1/22/07 – ‘EX-23.2’

On:  Monday, 1/22/07, at 6:26am ET   ·   Private-to-Public:  Document/Exhibit  –  Release Delayed   ·   Accession #:  1193125-7-9620   ·   File #:  333-130754

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 1/22/07  Positiveid Corp                   S-1/A¶                15:5.0M                                   Donnelley … Solutions/FA

Initial Public Offering (IPO):  Pre-Effective Amendment to Registration Statement (General Form)   —   Form S-1
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1/A       Amendment 6 to the Form S-1                         HTML   3.13M 
15: CORRESP   ¶ Comment-Response or Other Letter to the SEC         HTML     11K 
 2: EX-1.1      Underwriting Agreement                              HTML    261K 
 3: EX-4.3      Form of Specimen Common Stock Certificate           HTML     11K 
 4: EX-5.1      Opinion of Holland & Knight LLP                     HTML     14K 
 5: EX-5.2      Opinion of Steptoe & Johnson LLP                    HTML     17K 
 6: EX-10.44    Second Amendment to Commercial Loan Agreement       HTML     20K 
 7: EX-10.45    Second Amended and Restated Revoling Line of        HTML     21K 
                          Credit Note                                            
 8: EX-10.46    Second Amendment to Security Agreement              HTML     15K 
 9: EX-10.47    Bi Patent License Agreement                         HTML     72K 
10: EX-10.48    Amendment 1 to Bi Patent License Agreement          HTML     16K 
11: EX-23.1     Consent of Eisner LLP                               HTML      8K 
12: EX-23.2     Consent of Deloitte & Touche LLP                    HTML      8K 
13: EX-23.3     Consent of Meyers Norris Penny LLP                  HTML      7K 
14: EX-23.4     Consent of Kpmg LLP                                 HTML      8K 


‘EX-23.2’   —   Consent of Deloitte & Touche LLP


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



  Consent of Deloitte & Touche LLP  

Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED CHARTERED ACCOUNTANTS

We consent to the inclusion in this Amendment No. 6 to the Registration Statement on Form S-1 of VeriChip Corporation of our report dated January 21, 2005 (December 15, 2005 as to Note 13 and 14) on our audits of the financial statements of Instantel Inc. as of December 31, 2004 and 2003 and for each of the years in the two-year period ended December 31, 2004, which report includes an explanatory paragraph regarding a restatement of the 2004 and 2003 financial statements, appearing in the Prospectus which is part of this Registration Statement. We also consent to the reference to us under the heading “Experts” in such Prospectus.

/S/ Deloitte & Touche LLP

Deloitte & Touche LLP

Ottawa, Canada

January 17, 2007


Dates Referenced Herein

This ‘S-1/A’ Filing    Date    Other Filings
Filed on:1/22/07None on these Dates
1/17/07
12/15/05
1/21/05
12/31/04
12/31/03
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Filing Submission 0001193125-07-009620   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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