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Sonoma Pharmaceuticals, Inc. – ‘S-1’ on 11/21/14 – ‘EX-23.1’

On:  Friday, 11/21/14, at 5:30pm ET   ·   Accession #:  1019687-14-4450   ·   File #:  333-200461

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

11/21/14  Sonoma Pharmaceuticals, Inc.      S-1                   60:6.7M                                   Publicease Inc/FA

Registration Statement (General Form)   —   Form S-1
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1         Oculus Innovative Sciences, Inc.                    HTML   1.24M 
 2: EX-23.1     Consent of Experts or Counsel                       HTML     18K 
40: R1          Document and Entity Information                     HTML     44K 
30: R2          Condensed Consolidated Balance Sheets               HTML    116K 
38: R3          Condensed Consolidated Balance Sheets               HTML     41K 
                (Parenthetical)                                                  
42: R4          Condensed Consolidated Statements of Comprehensive  HTML    113K 
                Loss (Unaudited)                                                 
55: R5          Consolidated Statements of Changes in               HTML     91K 
                Stockholders' Equity                                             
32: R6          Condensed Consolidated Statements of Cash Flows     HTML    135K 
                (Unaudited)                                                      
37: R7          1. Organization and Basis of Presentation           HTML     84K 
27: R8          2. Liquidity and Going Concern                      HTML     31K 
18: R9          3. Summary of Significant Accounting Policies       HTML    154K 
56: R10         4. Condensed Consolidated Balance Sheets            HTML     25K 
44: R11         5. Derivative Liabilities                           HTML     95K 
43: R12         6. Commitments and Contingencies                    HTML     75K 
48: R13         7. Stockholders' Equity                             HTML     53K 
49: R14         8. Stock-Based Compensation                         HTML    114K 
47: R15         9. Income Taxes                                     HTML     66K 
50: R16         10. Segment and Geographic Information              HTML     46K 
39: R17         11. Significant Customer Concentrations             HTML     25K 
41: R18         12. Subsequent Events                               HTML     29K 
46: R19         4. Accounts Receivable (March 2014 note)            HTML     32K 
60: R20         5. Inventories (March 2014 note)                    HTML     31K 
52: R21         6. Prepaid Expenses and Other Current Assets        HTML     24K 
                (March 2014 note)                                                
34: R22         7. Property and Equipment (March 2014 note)         HTML     30K 
45: R23         8. Investment in Ruthigen, Inc. (March 2014 note)   HTML     50K 
36: R24         9. Accrued Expenses and Other Current Liabilities   HTML     25K 
                (March 2014 note)                                                
14: R25         10. Long-Term Debt (March 2014 note)                HTML     41K 
53: R26         16. Employee Benefit Plan (March 2014 note)         HTML     21K 
57: R27         3. Summary of Significant Accounting Policies       HTML    119K 
                (Policies)                                                       
23: R28         3. Summary of Significant Accounting Policies       HTML     39K 
                (Tables)                                                         
22: R29         4. Condensed Consolidated Balance Sheets (Tables)   HTML     25K 
25: R30         5. Derivative Liabilities (Tables)                  HTML     46K 
26: R31         8. Stock-Based Compensation (Tables)                HTML     60K 
28: R32         10. Segment and Geographic Information (Tables)     HTML     31K 
13: R33         2. Liquidity and Financial Condition (Details       HTML     29K 
                Narrative)                                                       
51: R34         3. Summary of Significant Accounting Policies       HTML     22K 
                (Details - Potentially Dilutive Securities)                      
33: R35         3. Summary of Significant Accounting Policies -     HTML     27K 
                Financial liabilities (Details)                                  
35: R36         3. Summary of Significant Accounting Policies       HTML     22K 
                (Details Narrative)                                              
16: R37         4. Condensed Consolidated Balance Sheets (Details   HTML     21K 
                - Inventories)                                                   
59: R38         5. Derivative Liabilities (Details - Valuation      HTML     43K 
                Assumptions)                                                     
 9: R39         5. Derivative Liabilities (Details - Changes in     HTML     26K 
                fair value)                                                      
29: R40         6. Commitments and Contingencies (Details -         HTML     34K 
                Assumptions)                                                     
54: R41         6. Commitments and Contingencies (Details           HTML     39K 
                Narrative)                                                       
15: R42         7. Stock holders' Equity (Details Narrative)        HTML     30K 
21: R43         8. Stock-Based Compensation (Details - Allocated    HTML     23K 
                Share-Based Compensation Expense)                                
24: R44         8. Stock-Based Compensation (Details - Options      HTML     62K 
                Outstanding)                                                     
31: R45         8. Stock-Based Compensation (Details Narrative)     HTML     33K 
12: R46         10. Segment and Geographic Information (Details)    HTML     22K 
17: R47         10. Segment and Geographic Information (Details     HTML     25K 
                Narrative)                                                       
10: R48         11. Significant Customer Concentrations (Details    HTML     23K 
                Narrative)                                                       
58: XML         IDEA XML File -- Filing Summary                      XML     91K 
11: EXCEL       IDEA Workbook of Financial Reports                  XLSX    201K 
20: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    889K 
 3: EX-101.INS  XBRL Instance -- ocls-20140930                       XML   1.41M 
 5: EX-101.CAL  XBRL Calculations -- ocls-20140930_cal               XML    136K 
 6: EX-101.DEF  XBRL Definitions -- ocls-20140930_def                XML    281K 
 7: EX-101.LAB  XBRL Labels -- ocls-20140930_lab                     XML    671K 
 8: EX-101.PRE  XBRL Presentations -- ocls-20140930_pre              XML    502K 
 4: EX-101.SCH  XBRL Schema -- ocls-20140930                         XSD    112K 
19: ZIP         XBRL Zipped Folder -- 0001019687-14-004450-xbrl      Zip    143K 


‘EX-23.1’   —   Consent of Experts or Counsel


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



EXHIBIT 23.1

 

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT

 

We consent to the inclusion in this Registration Statement of Oculus Innovative Sciences, Inc. on Form S-1 of our report dated June 30, 2014 with respect to our audits of the consolidated financial statements of Oculus Innovative Sciences, Inc. and Subsidiaries as of March 31, 2014 and 2013 and for the years then ended, which report appears in the Prospectus, which is part of this Registration Statement. We also consent to the reference to our Firm under the heading “Experts” in such Prospectus.

 

 

 

/s/ Marcum LLP                

 

Marcum LLP 

New York, NY 

November 21, 2014


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘S-1’ Filing    Date    Other Filings
Filed on:11/21/14
6/30/1410-K,  10-Q
3/31/1410-K,  3
3/31/1310-K
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Filing Submission 0001019687-14-004450   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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