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H.S. sophomore Good
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New words:
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EXHIBIT 15.1
Letter Re Unaudited Interim Financial Information
August 16, 2004
MacroPore Biosurgery, Inc.
6740 Top Gun Street
San Diego, CA 92121
Re: Registration Statement No. 333-82074
With respect to the subject registration statement, we acknowledge our awareness of the use therein of our report dated July 27, 2004 related to our review of interim financial information.
Pursuant to Rule 436 under the Securities Act of 1933 (the Act), such report is not considered part of a registration statement prepared or certified by an accountant, or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of the Act.
/s/ KPMG LLP |
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San Diego, California |