Attached files

file filename
S-1 - FORM S-1 OF TAPIOCA CORP. - HUI YING FINANCIAL HOLDINGS Corpg7694.txt
EX-5.1 - OPINION & CONSENT OF COUNSEL - HUI YING FINANCIAL HOLDINGS Corpex5-1.txt
EX-3.1 - ARTICLES OF INCORPORATION - HUI YING FINANCIAL HOLDINGS Corpex3-1.txt
EX-99.1 - SUBSCRIPTION AGREEMENT - HUI YING FINANCIAL HOLDINGS Corpex99-1.txt
EX-99.2 - BOARD MEETING MINUTES - HUI YING FINANCIAL HOLDINGS Corpex99-2.txt
EX-3.2 - BYLAWS - HUI YING FINANCIAL HOLDINGS Corpex3-2.txt
EX-10.1 - LEASE AGREEMENT - HUI YING FINANCIAL HOLDINGS Corpex10-1.txt

                                                                    Exhibit 23.1

                         HARRIS & GILLESPIE CPA'S, PLLC
                          CERTIFIED PUBLIC ACCOUNTANT'S
                          3901 STONE WAY N., SUITE 202
                                SEATTLE, WA 98103
                                  206.547.6050


                          REGISTERED AUDITOR'S CONSENT

We,  Harris &  Gillespie  Cpa's,  PLLC,  of 3901 Stone Way  North,  Suite # 202,
Seattle,  WA. 98103,  do hereby consent to the use of our reports dated November
4th,  2014 on the  financial  statements of Tapioca Corp. as of October 31, 2014
and for the period from April 18, 2014  (inception)  through October 31, 2014 be
included in and made part of any filing to be filed with the U.S. Securities and
Exchange  Commission.  I also consent to your use of my name as an expert in the
appropriate sections of those filings.

Dated this 18th day of December, 2014.


/s/ HARRIS & GILLESPIE CPA'S, PLLC
--------------------------------------------
Certified Public Accountant'