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