Allied Healthcare Products, Inc. (Allied) manufactures a range of respiratory products used in the healthcare industry in a range of hospital and alternate site settings, including sub-acute care facilities, home health care and emergency medical care. Allied’s product lines include respiratory care products, medical gas equipment and emergency medical products. The Company’s products are marketed under brand names to hospitals, hospital equipment dealers, hospital construction contractors, home health care dealers, emergency medical products dealers and others. Allied’s respiratory care products includes respiratory care/anesthesia products and home respiratory care products. Its medical gas equipment includes medical gas system construction products, medical gas system regulation devices, disposable oxygen and specialty gas cylinders and portable suction equipment. Its emergency medical products includes respiratory/resuscitation products and trauma and patient handling products.