of Independent Registered Public Accounting Firm
the Stockholders and the Board of Directors of Stereotaxis, Inc.
on the Financial Statements
have audited the accompanying balance sheets of Stereotaxis, Inc. (the Company) as of December 31, 2018 and 2017, the related
statements of operations, convertible preferred stock and stockholders’ equity, and cash flows for each of the two years
in the period ended December 31, 2018, and the related notes and financial statement schedule listed in the Index at Item 15(a)
(collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly,
in all material respects, the financial position of the Company at December 31, 2018 and 2017, and the results of its operations
and its cash flows for each of the two years in the period ended December 31, 2018, in conformity with U.S. generally accepted
financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on
the Company’s financial statements based on our audits. We are a public accounting firm registered with the Public Company
Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance
with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error
or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial
reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not
for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting.
Accordingly, we express no such opinion.
audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to
error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles
used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that our audits provide a reasonable basis for our opinion.
Ernst & Young LLP
have served as the Company’s auditor since 2002.