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- 10-K Annual report
- 10.26.1 Settlement Agreement with Bruce Gray
- 10.40 Settlement Agreement with John R. Zavoli
- 10.41 Settlement Agreement with Alan J. Ballard
- 10.43 Settlement Agreement with Rose Tomich-litz
- 10.46.1 Settlement Agreement with David Carnevale
- 10.47.1 Settlement Agreement with Steven D. Stringer
- 10.48.1 Settlement Agreement with James Taylor
- 23.1 Consent of Swenson Advisors, LLP
- 23.2 Consent of Bdo Seidman, LLP
- 31.1 Certification of CEO and CFO - Section 302
- 32.1 Certification of CEO and CFO - Section 906
Exhibit 23.2
CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
American Technology Corporation
San Diego, CA
We hereby consent to the incorporation by reference in the Registration Statements on Forms S-8 (File No. 333-09265, File No. 333-09269, File No. 333-23845, File No. 333-59929, File No. 333-54034, File No. 333-101279, File No. 333-125454 and File No. 333-128263) and Forms S-3 (File No. 333-99675, File No. 333-105740, File No. 333-107635, File No. 333-127534 and File No. 333-137289) of our report dated November 10, 2004, except for Note 1 as it pertains to fiscal years 2004 and prior, as to which the date is January 5, 2007, relating to the 2004 financial statements and schedule of American Technology Corporation appearing in the Company’s Annual Report on Form 10-K for the year ended September 30, 2006.
/s/ BDO Seidman, LLP
Costa Mesa, CA
January 5, 2007