ATL COM Object GET property using BSTR

Is this code correct..IE will it product memory leaks?


STDMETHODIMP CUPS::get_m_strLastError(BSTR *pVal)
{
    AFX_MANAGE_STATE(AfxGetStaticModuleState())

    // TODO: Add your implementation code here
    SysFreeString(*pVal);
    CString strError;

    strError="<font style='font-size:10pt;font-family:Verdana,Arial;'>";
    strError+=m_strLastError+"</font>\0";

    int iSize=strError.GetLength();
    char* str = strError.GetBuffer(iSize);
    unsigned short *newstr= NULL;
   
    int iWideSize=MultiByteToWideChar(CP_ACP,MB_PRECOMPOSED,str,-1,newstr,0);

    newstr = new unsigned short[iWideSize];
    memset(newstr,0,iWideSize);

    MultiByteToWideChar(CP_ACP,MB_PRECOMPOSED,str,-1,newstr,iWideSize);
    *pVal=SysAllocString(newstr);

    delete (unsigned short*)newstr;
    strError.ReleaseBuffer();
    return S_OK;
}