**EXHIBIT 99.1**

Report on Schedule of Independent Registered Public Accounting Firm on Schedule II

To the Stockholders and Board of Directors of SPACEHAB, Incorporated

In connection with our audit of the consolidated financial statements of SPACEHAB, Incorporated and subsidiaries referred to in our report dated September 5, 2007, which is included in the Company’s 2007 Form 10-K, we have also audited Schedule II for the year ended June 30, 2007.  In our opinion, this schedule, when considered in relation to the basic financial statements taken as a whole,

presents fairly, in all material respects, the information set forth therein.
| /s/ PMB Helin Donovan, LLP |   |
|----------------------------|--------|
|                       |
| Houston, Texas             |
| September 5, 2007          |

 

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Report on Schedule of Independent Registered Public Accounting Firm on Schedule II

To the Stockholders and Board of Directors of SPACEHAB, Incorporated In connection with our audits of the consolidated financial statements of SPACEHAB, Incorporated and subsidiaries referred to in our report dated August 31, 2006, which is included in the Company’s 2007 Form 10-K, we have also audited Schedule II for each of the two years in the period ended June 30, 2006.  In our opinion, this schedule, when considered in relation to the basic financial statements taken as a whole,

presents fairly, in all material respects, the information set forth therein.
| /s/Grant Thornton LLP |   |
|-----------------------|--------|
|                  |
| Houston, Texas        |
| August 31, 2006       |

 

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**SPACEHAB, INCORPORATED AND SUBSIDIARIES**

**SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS**

**(in thousands)**
| ** **                       | ** ** | **Balance at  Beginning of  Period** | ** ** | **Additions  Charged to  Costs and  Expenses** | ** ** | **Deductions  and Write-  offs** | ** ** | **Balance at  End of Period** | ** ** |
|----------------------------------|------------|------------------------------------------------|------------|----------------------------------------------------------|------------|---------------------------------------|------------|----------------------------------------------|------------|
|                             |       |                                           |       |                                                     |       |                                  |       |                                         |       |
| Allowance for Doubtful  Accounts |       |                                           |       |                                                     |       |                                  |       |                                         |       |
| Year Ended June 30,              |       |                                           |       |                                                     |       |                                  |       |                                         |       |
| 2007                             |       | $                                              | 363        |                                                     | $          | —                                |       | $                                            | (363       | ) | $ | — |   |
| 2006                             |       | 659                                            |       | —                                                   |       | (296                                  | )          | 363                                          |       |
| 2005                             |       | 659                                            |       | —                                                   |       | —                                |       | 659                                          |       |
|                                  |            |                                                |            |                                                          |            |                                       |            |                                              |            |  |  |  |  |

 

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