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- S-1/A IPO registration
- 4.3 Common Stock Purchase Agreement
- 5 Opinion of Counsel
- 10.1 Crada Agreement with Usda
- 10.2 Amended Crada Agreement with Usda
- 10.5 Restated Finder Agreement
- 23.1 Consent of Sierchio Greco and Greco, LLP
- 23.2 Consent of Moore Stephens Ellis Foster LTD.
- 23.3 Consent of Clancy and Co., PLLC
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EXHIBIT 23.3
Consent of Independent Registered Public Accounting Firm
We consent to the reference to our firm under the caption "Experts" and to the use of our report dated March 3, 2003, in the Registration Statement (Form S-l No. 333-127651), as amended, and the related Prospectus of HepaLife Technologies, Inc. for the registration of up to 10,711,598 shares of its common stock.
/s/ Clancy and Co.
Clancy and Co. P.L.L.C.
Certified Public Accountants
Phoenix, AZ
November 2, 2005