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Positiveid Corp – IPO: ‘S-1/A’ on 2/9/07 – EX-23.2

On:  Friday, 2/9/07, at 7:53am ET   ·   Accession #:  1193125-7-24937   ·   File #:  333-130754

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

 2/09/07  Positiveid Corp                   S-1/A                 10:4.0M                                   RR Donnelley/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 No. 7 to Form S-1                         HTML   3.14M 
 2: EX-5.1      Opinion of Holland & Knight LLP                     HTML     14K 
 3: EX-5.2      Opinion of Steptoe & Johnson LLP                    HTML     16K 
 4: EX-10.49    Third Amendment to Commercial Loan Agreement        HTML     17K 
 5: EX-10.50    Third Amendment and Restated Revolving Line of      HTML     21K 
                          Credit Note                                            
 6: EX-10.51    Third Amendment to Security Agreement               HTML     15K 
 7: EX-23.1     Consent of Eisner LLP                               HTML      7K 
 8: EX-23.2     Consent of Deloitte & Touche LLP                    HTML      7K 
 9: EX-23.3     Consent of Meyers Norris Penny LLP                  HTML      7K 
10: 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. 7 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

February 8, 2007


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘S-1/A’ Filing    Date    Other Filings
Filed on:2/9/07
2/8/073
12/15/05
1/21/05
12/31/04
12/31/03
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Filing Submission 0001193125-07-024937   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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