GNC 2010 Annual Report Download - page 75

Table of Contents
Report of Independent Registered Public Accounting Firm
To the Shareholder and Board of Directors of General Nutrition Centers, Inc.:
In our opinion, the accompanying consolidated statements of operations, of stockholder's equity and comprehensive income (loss) and of cash
flows present fairly, in all material respects, the financial position of General Nutrition Centers, Inc. and its subsidiaries (the "Company") for the
period from January 1, 2007 to March 15, 2007 in conformity with accounting principles generally accepted in the United States of America. In
addition, in our opinion, the financial statement schedule listed in the index appearing under item 15(a)(2), presents fairly, in all material
respects, the information set forth therein when read in conjunction with the related consolidated financial statements. These financial
statements and the financial statement schedule are the responsibility of the Company's management. Our responsibility is to express an
opinion on these financial statements and the financial statement schedule based on our audits. We conducted our audits of these statements
in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan
and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting
principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that
our audits provide a reasonable basis for our opinion.
As discussed in Note 2 to the consolidated financial statements, the Company changed the manner in which it accounts for uncertain tax
positions in 2007.
/s/ PricewaterhouseCoopers LLP
Pittsburgh, Pennsylvania
July 30, 2007 69