alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
Exhibit 23.1








Consent of Independent Registered Public Accounting Firm





We consent to the incorporation by reference in the registration statements of NovaDel Pharma Inc. on previously filed Forms S-8 (File Nos. 333-148130, 333-42103 and 333-116665) and Forms S-3/S-3A (File Nos. 333-155345, 333-140054, 333-126489, 333-159485, 333-135902, 333-151961, and 333-134028) of our report dated March 31, 2010 on our audits of the balance sheets of NovaDel Pharma Inc. as of December 31, 2009 and 2008 and the related statements of operations, changes in stockholders’ equity (deficiency) and cash flows for each of the three years in the period ended December 31, 2009, which report includes an explanatory paragraph relating to NovaDel Pharma Inc.’s ability to continue as a going concern and  is included in this Annual Report on Form 10-K.








/s/  J.H. Cohn LLP



Roseland, New Jersey

March 31, 2010
| Name                                                 |   | Registration Number |   | Date Filed           |
|------------------------------------------------------|--------|---------------------|--------|----------------------|
| 1997      Equity Incentive Plan                      |   |                |   |                 |
| Employee      Stock Purchase Plan                    |   |                |   |                 |
| 1997      Non-Employee Directors’ Stock        |   |                |   |                 |
|       Option      Plan |   | 333-53083           |   | May      20, 1998    |
|                                                 |   |                |   |                 |   |
| Employee      Stock Purchase Plan                    |   |                |   |                 |   |
| 1997      Non-Employee Directors’ Stock        |   |                |   |                 |   |
|       Option      Plan |   | 333-80931           |   | June      17, 1999   |
|                                                 |   |                |   |                 |   |
| 1997      Equity Incentive Plan                      |   |                |   |                 |   |
| Employee      Stock Purchase Plan                    |   | 333-44562           |   | August      25, 2000 |
|                                                 |   |                |   |                 |   |
| 1997      Equity Incentive Plan                      |   |                |   |                 |   |
| Employee      Stock Purchase Plan                    |   |                |   |                 |   |
| 1997      Non-Employee Directors’ Stock        |   |                |   |                 |   |
|       Option      Plan |   | 333-92080           |   | July      8, 2002    |
|                                                 |   |                |   |                 |   |
| 1997      Equity Incentive Plan                      |   |                |   |                 |   |
| Employee      Stock Purchase Plan                    |   | 333-107096          |   | July      16, 2003   |
|                                                 |   |                |   |                 |   |
| 1997      Non-Employee Directors’ Stock        |   |                |   |                 |   |
|       Option      Plan |   | 333-127190          |   | August      4,2005   |
<TABLE> <S> <C>

<ARTICLE>      5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
THERMOSPECTRA CORPORATION'S REPORT ON FORM 10-Q FOR THE PERIOD ENDED JULY 4,
1998 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER>   1,000
       
<S>                     <C>
<PERIOD-TYPE>                    6-MOS
<FISCAL-YEAR-END>                JAN-02-1999
<PERIOD-END>                     JUL-04-1998
<CASH>                                33,152
<SECURITIES>                           2,836
<RECEIVABLES>                         41,465
<ALLOWANCES>                           1,684
<INVENTORY>                           33,297
<CURRENT-ASSETS>                     118,605
<PP&E>                                30,334
<DEPRECIATION>                        12,438
<TOTAL-ASSETS>                       257,869
<CURRENT-LIABILITIES>                 65,864
<BONDS>                                    0
<PREFERRED-MANDATORY>                      0
<PREFERRED>                                0
<COMMON>                                 153
<OTHER-SE>                           132,492
<TOTAL-LIABILITY-AND-EQUITY>         257,869
<SALES>                              102,125
<TOTAL-REVENUES>                     102,125
<CGS>                                 58,831
<TOTAL-COSTS>                         58,831
<OTHER-EXPENSES>                       8,712
<LOSS-PROVISION>                          96
<INTEREST-EXPENSE>                     2,376
<INCOME-PRETAX>                        6,040
<INCOME-TAX>                           2,480
<INCOME-CONTINUING>                    3,560
<DISCONTINUED>                             0
<EXTRAORDINARY>                            0
<CHANGES>                                  0
<NET-INCOME>                           3,560
<EPS-PRIMARY>                           0.23
<EPS-DILUTED>                           0.23
        

</TABLE>
IN RE H.H.

No. COA07-292.

Court of Appeals of North Carolina.

Filed November 6, 2007.

Certification Date November 26, 2007.

Appeal from Wake (06J66).

Cases Reported Without Published Opinion. Affirmed.
STATE v. STEWART.

No. COA07-517.

Court of Appeals of North Carolina.

Filed November 20, 2007.

Certification Date December 10, 2007.

Appeal from Graham (05CRS50181, 05CRS50182).

Cases reported without published opinion. No error in part, Reversed in Part and Remanded for Resentencing.
<PAGE>


                                   EXHIBIT 11


                               NOVADEL PHARMA INC.


                         EARNINGS PER SHARE COMPUTATION



                                                             YEAR ENDED
                                                            JULY 31, 2003
                                                   ----------------------------
                                                                BASIC
                                                   ----------------------------

Weighted average shares outstanding                          15,419,000
Dilutive effect of stock performance plans (1)                    -
                                                   ----------------------------
     Total                                                   15,419,000

Net Income (loss)                                            (5,815,000)
                                                   ----------------------------

Earnings per share                                              (.38)
                                                   ----------------------------


                                                             YEAR ENDED
                                                            JULY 31, 2002
                                                   ----------------------------

                                                                BASIC
                                                   ----------------------------
Weighted average shares outstanding                          11,361,000
Dilutive effect of stock performance plans (1)                   --
                                                   ----------------------------
     Total                                                   11,361,000

Net Income (loss)                                            (4,290,000)
                                                   ----------------------------
Earnings per share                                                 (.38)
                                                   ----------------------------




         (1)      Since the  company  has  reported a loss for each  period,  no
                  potential  shares  from  stock  performance  plans  have  been
                  presented, as their effect would be anti-dilutive.
Exhibit 32.1

CERTIFICATION PURSUANT TO  18 U.S.C. SECTION 1350,  AS ADOPTED PURSUANT TO  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of Monster Worldwide, Inc. (the "Company") on Form 10-K/A for the year ended December 31, 2005 as filed
with the Securities and Exchange Commission on the date hereof (the "Report"), I, William M. Pastore, President and Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C.
§1350, as adopted pursuant to §906 of the Sarbanes- Oxley Act of 2002, that:

| |  | By: | /s/WILLIAM M. PASTOREWilliam M. Pastore
      President and Chief Executive Officer
      December 13, 2006 | 
| |  | --- | ----------------------------------------------------------------------------------------------------------- | 

A
signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the
electronic version of this written statement required by Section 906, has been provided to Monster Worldwide, Inc. and will be retained by Monster Worldwide, Inc. and furnished to
the Securities and Exchange Commission or its staff upon request.

---



QuickLinks
<PAGE>
                                                                    EXHIBIT 32.1

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report on Form 10-K of Tropical Sportswear Int'l
Corporation (the "Company") for the year ended September 27, 2003 as filed with
the Securities and Exchange Commission on the date hereof (the "Report"), I,
Michael Kagan, Chief Executive Officer of the Company, certify, to the best of
my knowledge, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that:

         (1)      The Report fully complies with the requirements of Section
                  13(a) or 15(d) of the Securities Exchange Act of 1934; and

         (2)      The information contained in the Report fairly presents, in
                  all material respects, the financial condition and results of
                  operations of the Company.

                                              /s/ Michael Kagan
                                              -------------------------------
                                              Michael Kagan
                                              Chief Executive Officer
                                              January 12, 2004
cgld_ex102.htm

EXHIBIT 10.2
 
 
 
 
	 
	1


	

	 


 
 
	 
	2


	

	 


 
 
	 
	3


	

	 


 
 
	 
	4


	

	 


 
 
 
	5
<PAGE>

              EXHIBIT 15.1 -- INDEPENDENT ACCOUNTANTS' REVIEW REPORT


Board of Directors
Price Enterprises, Inc.


We have reviewed the accompanying consolidated balance sheet of Price
Enterprises, Inc. as of December 24, 1995, and the related consolidated
statements of income and cash flows for the sixteen week periods ended December
24, 1995 and December 18, 1994.  These financial statements are the
responsibility of the Company's management.

We conducted our reviews in accordance with standards established by the
American Institute of Certified Public Accountants.  A review of interim
financial information consists principally of applying analytical procedures to
financial data, and making inquiries of persons responsible for financial and
accounting matters.  It is substantially less in scope than an audit conducted
in accordance with generally accepted auditing standards, which will be
performed for the full year with the objective of expressing an opinion
regarding the financial statements taken as a whole.  Accordingly, we do
not express such an opinion.

Based on our reviews, we are not aware of any material modifications that
should be made to the accompanying consolidated financial statements referred
to above for them to be in conformity with generally accepted accounting
principles.

We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet of Price Enterprises, Inc. as of
August 31, 1995, and the related statements of income, stockholders' equity,
and cash flows for the year then ended (not presented herein) and in our
report dated October 10, 1995, we expressed an unqualified opinion on those
consolidated financial statements. In our opinion, the information set forth
in the accompanying consolidated balance sheet as of August 31, 1995, is
fairly stated, in all material respects, in relation to the consolidated
balance sheet from which it has been derived.



ERNST & YOUNG LLP
San Diego, California
January 9, 1996
<PAGE>   1
                                                                 EXHIBIT 10.2.28

            SCHEDULE OF MATERIAL DIFFERENCES AMONG PERCENTAGE LEASES

            The following lists of material differences between the Percentage
Lease filed as Exhibit 10.2 and the Percentage Lease identified by the Exhibit
number below and is being filed pursuant to Instruction 2 to Item 601 of
Regulation S-K.

<TABLE>
<CAPTION>
  Exhibit           Percentage Lease           Annual Base       Percentage Rent
  Number               Description                Rent               Formula
  ------               -----------                ----               -------
<S>          <C>                                <C>         <C>
  10.2.28    Lease Agreement dated as of        $1,505,972  39.3% of room revenue up
             March 31, 1997 by and between                  to $319,332, plus 60% of
             Sunstone Hotel Investors, L.P., as             room revenue in excess of
             lessor and Sunstone Hotel                      $319,332 plus 5% of
             Properties, Inc., as lessee, for the           food and beverage
             Holiday Inn located in La Mirada,              revenue, plus 100% of
             California.                                    sublease and concession
                                                            revenue and other net
                                                            revenues.
</TABLE>
<TABLE> <S> <C>

<ARTICLE>                                          5


<S>                                                  <C>
<PERIOD-TYPE>                                      12-MOS
<FISCAL-YEAR-END>                                  DEC-31-1999
<PERIOD-START>                                     JAN-01-1999
<PERIOD-END>                                       DEC-31-1999
<CASH>                                                                216,038
<SECURITIES>                                                          551,319
<RECEIVABLES>                                                          15,393
<ALLOWANCES>                                                            2,857
<INVENTORY>                                                             8,547
<CURRENT-ASSETS>                                                      803,983
<PP&E>                                                                269,704
<DEPRECIATION>                                                         32,162
<TOTAL-ASSETS>                                                      1,147,606
<CURRENT-LIABILITIES>                                                  82,534
<BONDS>                                                                     0
<PREFERRED-MANDATORY>                                                       0
<PREFERRED>                                                                 0
<COMMON>                                                              851,677
<OTHER-SE>                                                          (161,386)
<TOTAL-LIABILITY-AND-EQUITY>                                        1,147,606
<SALES>                                                                66,488
<TOTAL-REVENUES>                                                       66,488
<CGS>                                                                 238,089
<TOTAL-COSTS>                                                         238,089
<OTHER-EXPENSES>                                                            0
<LOSS-PROVISION>                                                            0
<INTEREST-EXPENSE>                                                     23,796
<INCOME-PRETAX>                                                     (195,397)
<INCOME-TAX>                                                                0
<INCOME-CONTINUING>                                                         0
<DISCONTINUED>                                                              0
<EXTRAORDINARY>                                                             0
<CHANGES>                                                             (1,146)
<NET-INCOME>                                                        (196,543)
<EPS-BASIC>                                                            (2.74)
<EPS-DILUTED>                                                          (2.74)



</TABLE>
EXHIBIT 32.2





CERTIFICATION OF CHIEF FINANCIAL OFFICER


CERTIFICATION PURSUANT TO


18 U.S.C. SECTION 1350,


AS ADOPTED PURSUANT TO


SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002





In connection with the Annual Report of AboveNet, Inc. (the “Company”) on Form 10-K for the fiscal year ended December 31, 2010 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Joseph P. Ciavarella, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. ss. 1350, as adopted pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002, that:





(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and





(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.





Date: February 28, 2011
By:
/s/ Joseph P. CiavarellaJoseph P. Ciavarella

Chief Financial Officer
EXHIBIT 31.2**CERTIFICATIONS**I, John Buono, Chief Financial Officer of Assisted Living Concepts, Inc., certify that:     1. I have reviewed this quarterly report on Form 10-Q of Assisted Living Concepts, Inc.(“Registrant”);     2. Based on my knowledge, this quarterly report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statements made, in light ofthe circumstances under which such statements were made, not misleading with respect to the periodcovered by this quarterly report;     3. Based on my knowledge, the financial statements, and other financial information includedin this quarterly report, fairly present in all material respects the financial condition, resultsof operations, and cash flows of the Registrant as of, and for, the periods presented in thisquarterly report;     4. The Registrant’s other certifying officer and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) for the Registrant and we have:     a) designed such disclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that material information relating tothe Registrant, including its consolidated subsidiaries, is made known to us by others within thoseentities, particularly during the period in which this quarterly report is being prepared;     b) evaluated the effectiveness of the Registrant’s disclosure controls and procedures andpresented in this report our conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this quarterly report based on such evaluation;and     c) disclosed in this report any change in the Registrant’s internal control over financialreporting that occurred during the Registrant’s most recent fiscal quarter (the Registrant’s fourthquarter in the case of an annual report) that has materially affected, or is reasonably likely tomaterially affect, the Registrant’s internal control over financial reporting; and     5. The Registrant’s other certifying officer and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the Registrant’s auditors and the auditcommittee of the Registrant’s board of directors (or persons performing the equivalent function):     a) all significant deficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adversely affect the Registrant’sability to record, process, summarize and report financial information; and     b) any fraud, whether or not material, that involves management or other employees who have asignificant role in the Registrant’s internal control over financial reporting.                    /s/ John Buono   John Buono   Chief Financial Officer May 11, 2007
<PAGE>
 
                                  Exhibit 11
                                        
                             Roslyn Bancorp, Inc.
               Statement re:  Computation of Per Share Earnings
                     (In thousands, except share amounts)
                                        
<TABLE>
<CAPTION>
                                                                       Year Ended
                                                                    December 31, 1998
                                                                  ---------------------
<S>                                                               <C>
Net income                                                        $        52,404      
                                                                  ---------------------
Weighted average common shares outstanding                             38,436,760      
                                                                  ---------------------
Basic earnings per common share                                   $          1.36      
                                                                  =====================
Weighted average common shares outstanding                             38,436,760      
                                                                  ---------------------
Potential common stock due to dilutive effect of stock options              6,178      
                                                                  ---------------------
Total shares for diluted earnings per share                            38,442,938      
                                                                  ---------------------
Diluted earnings per common share                                 $          1.36      
                                                                  =====================
</TABLE>