Lightwave Logic, Inc.https://pcaobus.org/form-ap-filings/3206/3206Lightwave Logic, Inc.32063/20/2017 9:57:57 AM201683ff0f47-fe65-4b32-9971-308001244090536Morison Cogen LLP312875Lightwave Logic, Inc.1325964LWLG0053600003Jeffrey S Silver0053600003True
Gulf Resources, Inc.https://pcaobus.org/form-ap-filings/3205/3205Gulf Resources, Inc.32053/20/2017 9:47:35 AM20162736540b-a103-426b-ae03-dcc648c57e79536Morison Cogen LLP45749Gulf Resources, Inc.885462GURE0053600003Jeffrey S Silver0053600003True