EX-23.1 2 b85916peexv23w1.htm EX-23.1 exv23w1
Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
We consent to the use in Amendment No. 1 to this Registration Statement on Form S-1 (333-169385) of Emisphere Technologies, Inc. of our report dated March 31, 2011, relating to our audit of the financial statements and internal control over financial reporting as of December 31, 2010 and 2009 and for the years then ended, appearing in the Prospectus, which is part of this Registration Statement. Our report dated March 31, 2011, relating to the financial statements includes an emphasis paragraph relating to an uncertainty as to the Company’s ability to continue as a going concern.
Our report dated March 31, 2011, on the effectiveness of internal control over financial reporting as of December 31, 2010, expressed an opinion that Emisphere Technologies, Inc. had not maintained effective internal control over financial reporting as of December 31, 2010, based on criteria established in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission.
We also consent to the reference to our firm under the caption “Experts” in such Prospectus.
/s/ McGladrey & Pullen, LLP
New York, New York
April 11, 2011