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- 10-Q Quarterly report
- 10.3 Shanghai Assignment Agreement
- 10.4 Shanghai Land Confiscation & Relocation Compensation Agreement
- 15.1 Letter Regarding Review of Interim Financial Information
- 23.1 Auditor Consent
- 31.1 Certification of Chief Executive Officer Pursuant to Section 302
- 31.2 Certification of Chief Financial Officer Pursuant to Section 302
- 32.1 Certification of Chief Executive Officer Pursuant to 18 U.s.c. Section 1350
- 32.2 Certification of Chief Financial Officer Pursuant to 18 U.s.c. Section 1350
EXHIBIT 15.1
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
AWARENESS LETTER
Securities and Exchange Commission
Washington, D.C. 20549
We are aware that our report dated July 7, 2005 on our review of the interim consolidated financial statements of Dynacq Healthcare, Inc. as of May 31, 2005, and for the three and nine month periods ended May 31, 2005 and 2004 and included in this Form 10-Q for the quarter ended May 31, 2005 is incorporated by references in the Company’s Registration Statement No. 333-72756. Pursuant to Rule 436(c) under the Securities Act of 1933, this report should not be considered as part of the Registration Statement prepared or certified by us within the meaning of Sections 7 and 11 of that Act.
/s/ Killman, Murrell & Company, P.C.
Killman, Murrell & Company, P.C.
Houston, Texas
July 8, 2005