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Filing tables
Filing exhibits
- S-1/A IPO registration
- 1.1 Form of Underwriting Agreement
- 3.1 Amended and Restated Certificate of Incorporation
- 4.1 Specimen Series a Unit Certificate
- 4.2 Specimen Series B Unit Certificate
- 4.5 Specimen Class W Warrant Certificate
- 4.6 Specimen Class Z Warrant Certificate
- 4.7 Form of Unit Purchase Option to Be Granted to Representative
- 4.8 Warrant Agreement Between American Stock Transfer & Trust Co & the Registrant
- 5.1 Opinion of Eaton & Van Winkle
- 10.1 Letter Agreement Among Registranthcfp/brenner Securities LLC & Rhodric C Hackman
- 10.2 Letter Agreement Among Registrant Hcfp/brenner Securities LLC & Lior Samuelson
- 10.3 Letter Agreement Among Registrant Hcfp/brenner Securities LLC & David Ballarini
- 10.4 Letter Agreement Among Registrant Hcfp/brenner Securities LLC & H Brian Thompson
- 23.1 Consent of J.H. Cohn LLP
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Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the inclusion in this Amendment No. 1 to the Registration Statement on Form S-1 (File No.333-122303) of our report, which includes an explanatory paragraph relating to Mercator Partners Acquisition Corp.’s ability to continue as a going-concern, dated January 21, 2005, except for the matter discussed in Note 7 as to which the date is February 22, 2005, on our audit of the financial statements of Mercator Partners Acquisition Corp. We also consent to the reference to our Firm under the caption “Experts.”
/s/ J. H. Cohn LLP |
Jericho, New York
February 22, 2005