Allied,
The Future
Of Healthcare

Contact the Board

General external contact arrangements

The company invites stockholders and other interested parties to communicate any concerns that they may have about the company directly and confidentially with either the board of directors, the chief financial officer or the Audit Committee chair in writing at the following address:

Allied Healthcare International Inc.
245 Park Avenue
39th Floor
New York, NY 10167

The company's whistle blowing policy
To meet and to comply with, amongst other things, the new corporate governance directives of the Sarbanes-Oxley Act of 2002, we have adopted procedures to receive, retain, and treat complaints from employees and others regarding concerns about questionable accounting, internal accounting controls, or other auditing matters. Complaints or concerns may be reported directly to the Audit Committee by one of the following means:

Employees (The following is an extract from our Code of Conduct. You can download a complete copy of our Code here.)

"We have a strong commitment to conduct our business in a lawful and ethical manner. We encourage our employees to talk to supervisors, managers or other appropriate personnel when in doubt about the best course of action in a particular situation and to report violations of laws, rules and regulations of this Code of Conduct. We prohibit retaliatory action against any employee, who, in good faith, reports a possible violation. It is unacceptable to file a report knowing it to be false.

The Sarbanes-Oxley Act of 2002 (the "Act") requires all publicly traded companies to establish procedures for the receipt and treatment of complaints regarding accounting, internal accounting controls or auditing matters. The Act also requires employees to confidentially and anonymously report concerns regarding questionable accounting or auditing matters. This includes any circumstances where it is believed that fraud or other irregularities may be occurring within the Company.

Any persons wishing to report such accounting issues can be assured the situation will be handled with the highest level of anonymity and confidentiality. In addition, there is a high level of protection granted under the Act to persons reporting incidents. The Act states that the Company may not discharge, harass or in any manner discriminate against any individual providing information.

We encourage anyone with information regarding these matters to contact any member of Company's Audit Committee. If you wish to provide information anonymously, please mail it in a sealed envelope addressed to "Audit Committee - Complaint" and place it in a second envelope addressed to the Company's Audit Committee."

External - Contact the Audit Committee Chair
If there is a particular concern regarding accounting, internal accounting controls, or auditing matters to be brought to the attention of the Audit Committee of the Board of Directors, please contact us:

By mail: Allied Healthcare International Inc.
Attention: Ms. Ann Thornburg
Chair, Audit Committee
245 Park Avenue
39th Floor
New York, NY 10167

By phone: 212.750.0064

By Fax: 212.750.7221

You may report your concerns anonymously, if you wish. For complaints that are not anonymous, we will respect the confidentiality of those who raise concerns, subject to our obligation to investigate the concern and any obligation to notify third parties, such as regulators and other authorities.

Key advisers

Nominated Advisers for AIM (NOMAD) Cenkos Securities plc 6.7.8 Tokenhouse Yard London EC2R 7AS

Auditors Eisner LLP 750 Third Avenue New York NY 10017 USA

Principal Bankers Barclays Bank plc PO Box 46116 London EC4N 8WB

US Legal Advisers Leslie J. Levinson Edwards Angell Palmer & Dodge LLP, 750 Lexington Avenue, New York, NY 10022, Direct dial: 212.912.2772, Fax: 866.410.8018

UK Legal Advisers Ashurst Broadwalk House 5 Appold Street London EC2A 2HA