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Re: Cassandra post# 64224

Monday, 06/28/2004 6:06:31 PM

Monday, June 28, 2004 6:06:31 PM

Post# of 93822
In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the consolidated financial position of
e.Digital Corporation and subsidiary as of March 31, 2004 and 2003...


/s/ SINGER LEWAK GREENBAUM & GOLDSTEIN LLP




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