MEDRESPONSE CORP. - FORM S-1/A - EX-23 - CONSENT OF AUDITOR - May 13, 2014

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S-1/A - AMENDMENT NO. 2 TO FORM S-1 - MEDRESPONSE CORP.g7390.txt
 

                                                                    Exhibit 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholder of
Merecot Corp.
(A Development Stage Company)

We  hereby  consent  to the  use  in the  Amendment  No.  2 to the  Registration
Statement  on Form  S-1  (the  "Registration  Statement")  of our  report  dated
February  26,  2014,  relating  to the  balance  sheet  of  Merecot  Corp.  (the
"Company")  as of December 31, 2013 and the related  statements  of  operations,
stockholders'  equity  and  cash  flows  for  the  period  from  June  21,  2013
(inception)  through  December 31, 2013,  which report  includes an  explanatory
paragraph as to an uncertainty with respect to the Company's ability to continue
as a going concern, appearing in such Registration Statement. We also consent to
the  reference  to our firm under the  Caption  "Experts"  in such  Registration
Statement.

/s/ Li and Company, PC
------------------------------
Li and Company, PC

Skillman, New Jersey
May 12, 2014

MEDRESPONSE CORP. Reports