Allied Healthcare Products, Inc., (Allied) manufactures a range of respiratory products used in the health care and alternate site settings, including sub-acute care facilities, home health care and emergency medical care. Allied�s product lines include respiratory care products, medical gas equipment and emergency medical products. Allied�s products are marketed under brand names to hospitals, hospital equipment dealers, hospital construction contractors, home health care dealers, emergency medical products dealers and others. Allied�s product lines include respiratory care products, which include respiratory care/anesthesia products and home respiratory care products; medical gas equipment, which include medical gas system construction products, medical gas system regulation devices, disposable oxygen and specialty gas cylinders and portable suction equipment, and emergency medical products, which include respiratory/resuscitation products and trauma and patient handling products.